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A Study On The Legal Problems Of The Adjustment Of The Relationship Between The Central And Local Taxes

Posted on:2016-08-24Degree:MasterType:Thesis
Country:ChinaCandidate:Y J WangFull Text:PDF
GTID:2206330461490779Subject:Economic Law
Abstract/Summary:PDF Full Text Request
Taxes in the country’s economic and social life has played a vital role. Established in1994 has carried on the system reform in our country, the business tax and value-added tax and turnover tax structure. After nearly two decades of economic and social environment change, the development of the law and character of pattern brings the problems such as double taxation, and regulatory barriers, therefore, to reform the existing tax system, tax change of paid VAT reform is the inevitable choice of economic and social development in our country, also is the inevitable developing trend of China’s tax system. Change on January 1, 2012, the business tax levy value-added tax(hereinafter referred to as the "battalion to increase") took the lead in Shanghai to start the pilot work, taking the pace of China’s new round of structural tax cuts.Based on our country to add "camp" pilot reform as the background, through to the camp "change" the actual situation of pilot areas for research, from the Angle of jurisprudence is the current "camp to add" from the policy to the actual implementation of the central and local taxation in the classification problem are analyzed. Begin from a new round of tax reform and the "camp" instead, "camp to increase" in a new round of tax system reform and structural tax cuts in the context of start, the pilot is further expansion circumference. "Camp to increase after the original" delimit scope of value-added tax,business tax income has changed the pattern of the division of China’s central and local taxation relationship, the impact of the original local system. This article mainly from four aspects of "change" camp after the configuration of the relationship between central and local taxation is expounded, the first on the one hand, from the "battalion to add" tax legislation effectiveness hierarchy problems, put forward administrative regulations in excess of legislative issues, and finally put forward by making the tax basic law as soon as possible the rational allocation of the central and local tax legislative power. To add the second this "camp" central and local tax revenue unreasonable problem, divided into reasonable is proposed through the analysis of the central and local tax revenue share proportion, using tax equity, and fiscal decentralization theory and taxation optimization theory, the reasonable central land tax share proportion scheme is proposed, and analysis of the necessity of reconstructing local tax system, the idea of building local duty. The third aspects to increase "camp" in the process of the central and local finance rights, and disposed the does not adapt the problem and put forward the adjustment suggestion. Fourth level through discussing the intergovernmental fiscal transfer payment system reform of "camp to add" role, and put forward the idea of a perfect intergovernmental fiscal transferpayment system. In the VAT income proportion divided between government and governance, financial and taxation configuration based on relevant legal system in the developed countries abroad and practice the paper put forward a proposal for reference. To increase by this paper is dedicated to "camp" pilot areas the problems existing in the research, put forward reasonable Suggestions to solve the adjust the relationship between the central and local taxation, and thus to further promote the reform of better and provide perspectives for the perfection of tax system in China.
Keywords/Search Tags:Business tax paid VAT, Tax right division, Legislative power of tax, Local tax, Fiscal transfer payment
PDF Full Text Request
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