Study Of Our Local Tax System

The local tax system is one of the important contents of the system of tax allocations. Its main purpose is to make central authorities and relation of ownership of property of the locality in order, and has produced the good result in the concrete practices of a lot of countries. In our country local tax system construction have a history of nearly ten years, but the function which standarizes the inter-governmental relation of ownership of property is very limited. The study on local tax system of theory circle focuses on the tax revenue authority of the local government and local tax system structure, but there is lack of research on existing foundation and the goal of the local tax system construction. So it is necessary to carry on deep research to local tax system, and advance the development of local tax system construction of our country. Besides introduction,the thesis is divided into five chapters, more than 40,000 words.Introduction part includes the significance of topic choosing and background of the thesis, the content structure, the research approach and value. In our country the function of local tax system of standardizing the relation of ownership of property between the governments has not been really brought into play, and the reform of local tax system dose not have clear directions. Though theoretical circle carries on great discussion on relevant problem, but not enough systematized, it is necessary to build up an overall research to the local tax system, strengthen the thought of the local tax system, offers the theoretical direction for the basis that the local tax system of our country is built upon.Chapter One explains the theoretical foundation of local tax system construction, including the meaning and content of the local tax system, regional economic development and local tax system, norm of the relation of central and local ownership of property and local tax system, relation of local ownership of property and local financial resources, the basic demand of local tax system construction. This chapter discusses meaning and content of local tax system at first, and points out the precondition of building the local tax system. And from the existence foundation of the local tax system and relation on the local real financial resources demands, it summarizes that we should make local tax system basic demand of construction.Chapter Two analyses the current situation of local tax system of our country, including the historical evolution of local tax system construction of our country, the authority, scale and structure of the present local tax system, the realistic predicaments of local tax system of our country. In our country the local tax system has been set up in the course of financial reform of the system of tax allocation of 1994, for the reasons such as history, system, etc. The local tax system of our country is not perfect enough, because the tax revenue authority of the local government is relatively small and local tax system structure lacks subject tax category and essential auxiliary tax category, thus making the local tax system of our country in the predicament.Chapter Three introduces the basic situation and experience of the local tax system of developed countries,including local tax system overview of developed countries and international experience of local tax system construction. It carries on introduction to local tax system of U.S.A., Germany, Japan and France, and summarizes experience of local tax system construction of developed countries on this basis. It points out that the setting-up of the local tax system should divide the right of taxes and tax category rationally between central authorities and locality. We should determine the subject tax category according to the characteristics of local economy, properly control scale of the local tax system properly, and set up rational tax adjustment the system. Chapter Four studies the realistic choice of local tax system construction of our country, including the goal of...