Under The Perspective Of Tax Competition, Fiscal And Taxation System Reform

This thesis firstly makes a comparison between the past reformation of Chinese fiscal system and inter-government competition for tax in different stages and then comes to a conclusion of the relationship between fiscal system and tax system and inter-government competition for tax. Fiscal system and tax system restrain the act of inter-government competition for tax, and act of inter-government competition affects the fiscal system and tax system. So in the reformation of the fiscal system and tax system, we must concern on the act of inter-government competition for tax. In the meanwhile, in order to norm the act of inter-government competition for tax, we should look for reasons from the fiscal system and tax system and reform them.Generally speaking , appraisal is needed before we norm something .And standard is needed before we appraise something. But different people have different standards. So this thesis sets a standard of the fairness and efficiency from the view of taxpayer. Afterwards, the standard is applied into appraise the act of inter-government competition at present.Inter-government competition for tax have different forms .It is wrong to treat different problems as the same .So this thesis analyzes each act of inter-government competition for tax one bye one.When analyzing each act of inter-government competition for tax, the standard is applied to appraise the act. Then we try to find out the cause to form the act from the angles of the fiscal system and tax system. Finally the suggestion of new fiscal policy and tax policy is advanced.