Divided Tax System Of China's Local Tax System Reform And Improvement

The local tax revenue system is the important content of the tax distribution s finance system every country of market economy all practices the tax distribution finance system, and has all established the scientific local tax revenue institutional framework. It has produced the good results in the concrete practice. The tax system reform in 1994 has established our country's local tax revenue system initially, and obtained the certain result in the actual movement However it had more than 20 years until now from the establishment, with circumstances changed, it presently very much does not adapt with the market economy system, in addition its inherent bad nature, so it is urgent needs to reform and consummate. It is very important to absorb profits from the success experiences of other countries. The establishment of local tax revenue system conforming to our country national conditions is the socialist market economy system objective request This article first carries on the analysis to the present situation about our country local tax revenue system, and carries on the summary to other national success experiences, then in this foundation, puts forward the concrete proposal and the countermeasure about how to reform and consummate our country local tax revenue system.The full text altogether has four partial compositions:The first part mainly carries on the elaboration to the rationale of the tax distribution system and the local tax revenue system, and includes the objective necessity, the patterns of the tax distribution system, the concept of the local tax revenue system, the main contents and the relations between it and the tax distribution system and so on. The tax distribution system establishes the revenue income assignment system as well as the tax administration jurisdiction between the central committee and the local govemance by carrying on the categories of taxes or the tax source. It is a kind of form about the tax administration system. The production of tax distribution system has its objective necessity, the direct reason is the central committee and the local authority all has respective governance scope, then request the unification to the rights of govemance and property; The deep level reason is the market economy system inevitably request...