Income Divided Among Local Governments

China's reform of the tax distribution system in 1994 has the character of power distributions, tax divisions, and collection partitions. After ten years' practice it played a positive role in promoting the growth of economy, strengthened the ability of macroscopical regulation and control of fiscal revenue and revitalizing national finance. At the same time, some contradictions; and problems have been revealed, especially represented in indeterminate distributing power, incomplete dividing tax and immature collection measure. It produces a lot of drawbacks too that there are too much administrative layers of our government. The system of "county under the control of municipality "implemented from the 80s can't meet the development of modern market economy day by day. So, the reform of reducing government's administrative layer is imperative.At present, the local system of tax distribution of our country has already been set up tentatively, but it is not very normative. And China is vast in territory; the situations of every province and the following local governments are various; there are sorts of restriction and intricate factors, which is quite heavy to determine how to consummate revenue distribution of province and the following local government. In the local system of tax distribution, the revenue distribution exists many problems. In tax distribution, there exist many problems which has heavily hindered the tax distribution system of province and the following governments, such as have a unreal tax revenue autonomy, lack of their own primary tax category, overall share proportion of tax. In non-tax distribution, there are such questions, as the charge authority of the local governments isn't distributed normative, there is no unified legal form to restrain and guarantee, and the main charge body pluralism of the governments at all layers. The settlement of these thorny problems needs proceeding with reform and perfection of the financial system of tax distribution, catching particularities that have among system of tax distribution reform, which realizes reasonable distribution of local governments' revenue progressively.Thereby in the frame of the existing central and local financial system, adjusting and perfecting the local intergovernmental revenue distribution further, realize a standardized basic step of local system of tax distribution finally. And, optimizing the distribution of the local fiscal revenues further, and doing some perspective reforms, can not only strengthen the local efficiency of tax distribution system, but also lay a solid foundation between central and locality authorities in further reform of tax distribution system.Beginning from two prerequisites of the local inter-governmental revenue distribution, this thesis tries to do some deep and objective research and analysis on the existing problems of revenue distribution of our current local governments. Then using the foreign successful experience for reference and combined with our national state, it provides suggestions about how to improve revenue distribution of our local governments.The thesis consists of four parts:The first part: two prerequisites of the local inter-governmental revenue distribution.Two clear prerequisites must be taken into account while studying the distribution of the local inter-governmental revenue. One is the composition of the fiscal revenues of local governments, which is the object that this thesis should study. The other is the administrative and fiscal layer among local governments, which determines how to distribute the revenue.The second part: analysis on status quo and problems of our country's local inter-governmental revenue distribution.From two aspects of proportion and structure, the author does a comprehensive and systematic analysis on status quo in the local inter-governmental fiscal revenues distribution and the problems to be solved urgently.The third part: experience learning of revenue distribution in the foreign local inter-government.The author systematically analyzes, studies and...