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The Central Government And Local Government Taxes Right Of Demarcation Research

Posted on:2013-02-02Degree:MasterType:Thesis
Country:ChinaCandidate:H LiFull Text:PDF
GTID:2266330401467032Subject:Administrative Management
Abstract/Summary:PDF Full Text Request
Tax Jurisdiction means tax the right between the different national sectors can bedivided into vertical and horizontal, between the central and local government taxprogram is a vertical division has also become a centralized, decentralized mode.Correct division of the central and local government tax rights, a prerequisite for thedevelopment of market economy. Since the end of the20th century, China began toimplement a tax plan system, received ten years in operation, more satisfactory results.Tax plan not only to build the classification of the tax collection and managementsystem, central and local income ratio toward the rationalization of the former line.With the globalization of the economy and market system is perfect, it is the taxprogram requirements, and our current tax plan system gradually by the centralizationof power to the central and local governments appropriate decentralized direction of theline, but in this process or series issues, such as: tax program system defects; legal basisfor the weak; tax centralized; fuzzy tax plan; tax judicial missing.Division of Tax as a key part of Tax System that, not only on our tax system has asound effect also regulates the tax operation process. Financial perspective, the correctdivision of the right to tax between the central and local government, establish andperfect the system of tax program is not only conducive to the orderly development ofthe central and local government can also promote the building of a harmonious society.The tax is classified as a writing background, to the tax between the central and localgovernment designated as a specific object of writing, the text is divided into five partsof the contents of specific discourse tax program. The first chapter is an introduction,discusses the topics of this article basis and practical significance, and on this basis ofthis literature were reviewed, and finally that the research ideas and writing of thearticle, and put forward their own innovation; The second chapter is the theory the basisfor part of the tax the meaning of the right category, and the theory of fiscaldecentralization, the separation of powers, fiscal federalism is the benchmark analysisof the theoretical basis of tax programs; the third chapter is from the international taxprogram theory and practice comparison and reference, by the description of the current situation and the implementation of the theory of developed countries tax plan, find thestrengths and weaknesses, the development of tax program to provide a new theoreticaland enlightenment; fourth chapter discusses the tax program achievement in the historyof our country’s development and access to, and then put forward the problems of ourcurrent tax plan and the specific reasons for these problems; the fifth chapter, theprinciples and measures, and this is the most important part of the article abovesummary, a complete set of general ideas and principles of tax program, and finallymake recommendations to improve the tax between China’s central and localgovernments to plan the system.
Keywords/Search Tags:The right to tax, division of tax power, central government, localgovernment
PDF Full Text Request
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