Study Of The Local Tax System

The reform of tax distribution system in 1994 has established the frame of the local tax system initially, and the local tax system has made a due contribution for the steady development of local economy in late ten years. However, with the further improvement of socialist market economy, its unsuitableness to the economical reform and financial system building has reveals gradually; the systematic construction of the local tax has fallen behind the steps of the development of economy. For this reason, this thesis proceeds from the history and the present state of local tax system, emphatically analyses the chief problems existing, such as dividing tax authority,deciding income scale and taxation system. etc, points out that the malpractice existing in the present local tax system is the main reason which causes wastage of the local tax income and tax embezzlement of the local government. Therefore, it is very urgent and necessary to reform and perfect the local tax system. And on the basis of the analysis above, the thesis puts forward some concrete countermeasures to reform and perfect the local tax system. The thesis uses both the tools of positive and of normative analysis, and draws support from relevant theories, econometrics and game, to analyze the relation of tax and fee between the central and the local governments.The general structure of the thesis is as follows:Chapter 1.The history and the present state of the local tax system;Chapter 2. The problems in the present local tax system;Chapter 3.The malpractice analysis of the present local tax system and the necessity to perfect the local tax system;Chapter4.The guiding ideology and the train of thought to establish and perfect the local tax system;Chapter5.The countermeasures research on establishing and improving the local tax system.