Studies On Local Tax Administrations Of Regional Autonomous Areas

In recent years, local taxation departments have made positive contributions to the local economic and social development by giving full play to the functions of servicing local economy by taxes and fulfilling tax duties according to law. However, today, with the tax-system reform deepening and the governments’contradictions of tax administrations increasing, except for some small local taxes (such as urban construction tax, vehicle tax, stamp tax), the reform of important local taxes has faced many difficulties. For example:business tax is changing into value-added tax, enterprise income tax is almost with no room for reform, personal income tax has huge collection and management difficulties, resources tax reform is at a standstill owning to policy implications, real estate tax system is not yet perfect. Under the effect of many factors, the appeal of preferential tax policies on investment is less and less important on regional autonomous areas. Since tax administrations configuration of regional autonomous areas has not fully delegated to local governments, policy barriers on soft environment of investment could not be well resolved. It is conform to the basic requirements of regional autonomy system and national-regional tax administration sharing system that regional autonomous areas shall enjoy the corresponding tax autonomy, but in reality the exercise of tax autonomy is still facing some system obstacles. It is reasonable to timely reform the fiscal and taxation system, award regional autonomous areas the proper tax legislative rights, clarify the tax administration of regional autonomous areas, safeguard tax returns right of regional autonomous areas, and endow certain tax breaks to regional autonomous areas.This paper takes the current local tax system as the breakthrough point, through defining the concept, connotation and classification of tax administrations of regional autonomous areas, combining with the history of existing tax system of our country, as well as the basic trend of local tax administration history of Inner Mongolia Autonomous Region, the paper detailed analyses the present situation and existing problems of local tax administrations of regional autonomous areas in China. At the same time, through referencing the advanced experience of foreign tax administrations configuration, the paper tries to analyze the tax administrations configuration problems of regional autonomous areas in China, then puts forward the policy suggestions to promote China’s tax administration delegations of regional autonomous areas in four aspects of legislation perfection, system perfection, administration rights clarification, benefits security, hoping to make some contributions on building a more scientific and perfect local tax system with the author’s many years of grass-roots tax work experiences, when a new round of tax reform is comprehensively launching.