Countermeasures And Suggestions To Improve The Local Tax System

Tax-Sepertaing Systerm Performed by the government since 1994 has ever had great effect on China reform and the development of economic. However with social Market System becoming perfect unceasingly,, the malpractice of Tax-Seperating System especially local Tax-Seperating System has become visible increasingly which has had reverside effect on the development of local economic. Therefor we must improve and perfect the system on our own initiative in order to meet with the meed of the new situation .This article will focus on the malpractice and problems of local Tax-Seperating System,begining with a theoretical analysis on the logical dsign of Tax-Seperating System Then how to optirnice local Tax-Seprating System will be discussed in different directions such as how to strengthen local Tax-Seperating system how to perfect Fiscal Transfer Payment System and so on . on the other hand, the writer attempts to find out some inherent laws (regular pattern)by comparing the two different models of Tax-Seperating System with the Tax-Seperating System performed in the man province, meaning to supply departments relevent to it some useful information when they draft policy or carry on research .