| Tax right, tax system and tax law is a crucial part of the state machine. To strengthenthe research and exploration of the tax system is a powerful need for country’sprosperous. Nowadays, for the downturn of world economic and the deep transformationof China’s development, the tax reform has become an important measure of thecountries to solve the problems of economic development and maintain the stability.Local tax system is an integral part of the tax system. Undoubtedly, further study on localtax system is an urgent matter of the moment. Since1994China’s implementation of thesystem of tax allocation, local tax system, from initial establishment to continuousimprovement, has been nearly20years of glorious history. The establishment of local taxsystem plays an essential role and made an indelible contribution to strengtheningChina’s overall national strength, protect of local public finance and promote economicand social development. However, due to the rapid progress of market economy in Chinaand the tax system reform starting late, the current local tax system is not perfect. Therestill exist many problems. These problems must have a negative impact on China’seconomic and social development. The eighteenth National Congress of the CPC clearproposal of the construction of local tax system. Prime Minister Li Keqiang also stressedto rationalize the financial distribution relation between central and local, ensureenterprises and local benefits, improve national tax system and form a multi-win-winsituation. It can be said that the direction of the new-round tax reform has been very clear.How to make the tax system reform become truly "bonus" is a hot issue of the nationalconcern. This paper focuses on the basic trend of China’s economic and socialdevelopment, learn from successful experience abroad, based on the actual tax collection,in line with the pragmatic attitude, to do some significant exploration to promote localtaxation system reform in china. |
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