The Study On Constructing Harmony In Urban Communities

Taxation is a constant of history, which exists in the Slave society, the feudal society,the capitalist society, and even the socialist society. In modern society, taxation is notonly a way for a country to obtain the fiscal revenues, but also the basic form andprincipal source of a government’s revenue. As the major form of the macroeconomicregulation, taxation has a great influence on the economy and development of ourcountry. Current local tax system is an important part of our national revenue system, butits development level is badly behind the state system of taxation, and this has a strongimpact on tax system’s perfection and the whole functioning’s exertion. Therefore,optimizing and perfecting the local tax system is tremendously significant in newsituation.Firstly, the thesis introduces the connotation of local tax and local tax system,analyzes the foundation of local tax system which include three parts mainly: the divisionof the power of taxation, the design of tax structure, and tax revenue insurance system.The division of the business power and financial power between multistage governmentsis the precondition of the local tax system. Secondly, it introduces the historical evolutionof the local tax system with the boundary of the establishment of PRC, reform andopening-up, tax reform in1994and2002. Thirdly, the paper analyzes the problems of thelocal tax system from three aspects: the division of the power of taxation, the design oftax structure and tax revenue insurance system. Then, According to the comparison ofsome countries’ local tax system, we sum up the basic experiences of the local tax systemconstruction in foreign countries. Finally, based on the successful experience of foreigncountries and the existing conditions of China, the last section makes some suggestionsabout optimizing our country’s local tax system from the angles of the division of thepower of taxation, the design of tax structure and tax revenue insurance system.