On Internal Vertical Tax Competition In China

At present, domestic vertical tax competition in the global market economy there most, especially the western federal states. At the same time in these countries, tax competition on the domestic longitudinal study deeper.But in our country, because the central Centralized political system seems to occur less vertical tax competition, resulting in fewer of their research, many questions need to be explored. National longitudinal study tax competition, fiscal and taxation system continued to deepen China's demand for a rich theory of tax competition in China is significant, while, for the further deepening of China's tax system has some significance. Vertical tax competition for domestic research, both in theory and in practice have a great sense of space exploration, this is tax competition on the domestic longitudinal study of the initial attempt.The thesis of "internal vertical tax competition" as its theme, the concept of tax competition from the vertical as well as Western theory related to tax competition began, explained the meaning of domestic vertical tax theory; Longitudinal study on China's domestic competition, the status and performance of tax forms, and the resulting effect; Linear regression model for the central government and local governments to analyze the relationship of tax revenue that its relationship with economic development; Meanwhile, European and American developed countries, developing countries, the vertical tax competition were introduced, presented lessons learned and reference; Finally, malignant vertical tax competition analysis of its causes and measures put forward some suggestions, ideas from the constitutional point of view to carry out fiscal reforms, establishment of tax according to law and to constitutional government tax revenue and reasonable combination of competition.