The System Of Tax Distribution On The Impact Of China’s Less Developed Regions And The Research Of Coping Strategies

The system of tax distribution is based on principles of market economyand public finance theory points to establish a tax classification of financialmanagement system. It is internationally accepted as a market economy thefinancial distribution system, the1994tax system reform of China’s financialsystem is a milestone in the history of changes in major changes,implementation of the decade, the steady growth of revenue and expenditure inthe establishment of mechanisms to regulate allocation of intergovernmentalfiscal relations and improving economic efficiency in public spending toachieve some success, but also exposed a number of problems, especially thetax distribution system in China’s less developed regions has been particularlyprominent. Thus, examining the economic development of China’s lessdeveloped regions for the analysis of the tax distribution system in the lessdeveloped regions, problems and their causes, to promote the less developedareas of tax reform, not only has theoretical value, but also has practicalsignificance.In-depth study of domestic and international tax reform on the basis of theinformation, first, to define the concepts of the tax distribution system, and lessdeveloped areas of the division a reasonable description. Secondly, from therevenue structure, tax structure features, tax management system and otheraspects of tax system in the less developed regions to analyze the status ofimplementation. Finally, respectively, from the revenue-sharing system itselfand the micro-level economic, political, cultural and other macro-level of thetax system in China’s less developed regions, there is the question of origins.Improve the tax distribution system, promote the development of lessdeveloped regions. Solutions made from two angles:(1)for the micro-factors,improve the tax system-related measures, including: giving local government the appropriate tax authority, urged unity of powers and financial authority; taxincentives should take into account the "regional orientation" and"industry-oriented"; reform of the existing transfer payment model, establish astandard transfer payment system; optimize the tax structure, and improve taxsettings.(2)for the macro factors, perfect for helping less developed regions ofthe policy, specific recommendations include: promoting the development ofless developed areas of government regional economic, tax increases; topromote government reform, reduce administrative costs, the establishment ofefficient government; learn to developed areas government financialmanagement system. Only these two aspects together in order to solve theproblem of revenue-sharing in China’s less developed regions, there is furtherimprove China’s public finance system, to promote economic development inless developed areas, the progressive realization of equalization of publicservices...