Build The Local Tax System Specification Issues Discussed

At present, the problem on the local tax system is nonstandard in our country. This not only affects the work of the regional economic but also depresses the function of the whole country's tax system. So, it will play a positive role on our country's finance to discuss the construction of the local tax system which is more reasonable to the market system. Firstly, this Paper expatiates the theory of fiscal decentralization whose foundation is duty division between governments ; Secondly, the paper introduces the actuality of local tax system in our country , analysis the problems in that and the cause of formation ; Then, it discusses how to construct standard of the local system from the scale of local tax, the local categories allocation, the local tax power divide and the local levy-country system.