The Thinking On Perfecting The Tax Revenue System Of The Country Or District

Local taxes, as a part of national revenue, reflecting the central and local tax revenue distribution relations. Modern economics, public finance studies have shown that only the central and local governments at different levels to provide public goods, in order to effectively meet public needs of society as a whole; only in the central and local governments to implement fiscal decentralization, in order to ensure that local local public goods provided by the Government the possibility and feasibility. One of the fiscal decentralization is the implementation of tax-sharing system, under the existing tax system, according to tax division of the central and local ownership and management of tax revenue authority,This will form the central distinction between tax and local taxes. Local tax system is divided into the financial system, an important duty. Tax sharing system was introduced in 1994, is China's fiscal reform process, an important turning point in the initial establishment of China's local tax system. Practice has proved that, according to division of central revenues and local tax revenues, help to regulate the central and local governments at all levels of financial distribution channels. Effectiveness of the reform is obvious, the most prominent in recent years about 100 billion tax increase year after year to strengthen macro-control the supply of financial resources. From the local tax system has been established in 20 years, passage of time, are incompatible with the market economic system is an urgent need for reform and improvement.At present, the research of local tax revenue system, is a hot issue, especially in the tax structure, there are many of the advanced experience and practice, but the county (district) level, the tax system is sparse. Built to county (district) level, the tax system as the basic unit of the local tax system, to improve the system of local taxation system has a pivotal role. In this paper, system analysis method, to integrate theory with empirical methods to county (district) level of the tax system perspective, analysis of China's counties (districts) the status of the tax system, starting from the theory and practice, more detailed and systematic summary of the county (district) tax system problems,On improving the county (district) the tax system to make concrete proposals and measures to provide for the county (district) taxes practical work helpful, innovative point is mainly reflected in the county (district) level, the tax system research being doneThis paper is divided into four chapters. Chapter 3 and Chapter 4 is the focus of this article.ChapterⅠ, "Introduction," introduces some of the major topics of the background, significance, literature review, research the definition of the concept, research ideas and research methods, papers innovation points.ChapterⅡ, " The general Theory of local tax revenue system," introduces relevant theories of the local tax system for the county (district) level of the tax system lay the theoretical basis.ChapterⅢ, "Our county (district) level, the reality of the tax system inspection" from the 1994 tax reform and the establishment of local tax system start analyzing our county (district) level, the status of the tax system and problems and how these problems can to the manifold effects.ChapterⅣ, "t The thinking on Perfecting the tax revenue system of the country or district " from the optimal tax structure, speed up collection and management reform, strengthening financial resources put forward a sound development in three of China's counties (districts) level, the tax system of thought.