On The Comparative Research Of Revenue-sharing Between Mainland China And Taiwan

Practicing the system of tax distribution is the general tradition of nation’s marketeconomy. It has been playing an active role in reasonable specification theintergovernmental financial allocation relationship, promoting the fiscal revenuesustained growth, and improving diligence degree of the local government tax position.But its defect is also increasingly apparent. Because of the historical background,political system, economy and other reasons, the systems of tax distribution of Chinamainland and Taiwan have some similarities and differences. This thesis using themethods of empirical analysis and normative analysis, analysis the similarities anddifferences between the mainland and Taiwan through a large number of statistical data,hoping to contribute to the deepening reform of the tax system of our country.Chapter Ⅰ: Introduction. Briefly elaborated the topic of reasons, the presentsituation at home and abroad, research methods and purposes.Chapter Ⅱ: First, briefly elaborated what is the tax-sharing, its nature andcharacteristics to have a preliminary understanding of tax-sharing. Second, a detailedintroduction of the content and operation modes of tax-sharing, help us analyzecombing the systems of the mainland and Taiwan.Chapter Ⅲ: The first one is through the background of the reform of thetax-sharing system of the mainland and Taiwan. The tax reform of mainland is todevelop the local economy after the reform and opening up, and Taiwan is toconsolidate the financial after the Kuomintang nationalist party occupation Taiwan.Second, from the comparison of contents and the development of the tax-sharing systembetween the mainland and Taiwan, we can see they are more biased in favor of thecentral both. Because of their similar style, their local taxes are the weak link. Then wego to the comparative studied of the tax-sharing style.Chapter Ⅳ: First, through the study of the legislative system, I think that they areboth relying on the central legislative way, only give the flexible space to the to thelocal financial support. Second, from the comparison of institutions setting and powersof tax-sharing system on the mainland and Taiwan, it con be seen Taiwan is centrallegislative-led, but in the institutional settings and the delineation of power on theclassification level is obvious. While the mainland is based on the license type, lack ofsystemic. Chapter Ⅴ: This section is mainly about the comparative study of the tax-sharing’staxes classification and vesting on cross-strait. By comparison, I think that themainland’s tax revenue is mainly concentrated in the central, but the central does notassume the corresponding responsibilities, leading to the lack of local finance. ButTaiwan is reasonable than mainland in this part.Chapter Ⅵ: The first is about the form of transfer payment, the mainland’s form iseasy to pull the gap between rich and poor areas, does not play the role of improvingpeople’s livelihood. While Taiwan is able to effectively restrain the central and localfiscal imbalances. Second is about the legislative basis. The mainland due to the lack oflegislation, the oversight is in the blank. Taiwan is sound more.