The Research Of Local Tax System Based On Relationship Of Administrative Power And Finanical Power Of The District Government

The report of the17th CPC National Congress proposed to deepen fiscaland taxation reforms by improving the financial and powers of the centraland local mutual matching system. Financial power and administrative powerare match is that it determined the powers of executive responsibilities andimplementation costs based on clear expenditure responsibilities.The implementation of revenue sharing system in China in1994is alandmark of the fiscal reform with the establishment of fiscal framework ofrevenue sharing and hierarchy. However, the characteristics of the old systemremain in the new revenue sharing system and the relation between thecentral and local responsibility is almost not brought in. The division ofpowers between the local govenment is not clear, and there are layers ofdown tendency. Local taxes on financial income total small-scale and the lack of the main taxes, to some extent, restrict the realization of the functions ofthe local government. The key to financial resources and powers matching ishow to optimize the local tax system to ensure that local financial resourcesmeet the funding needs of local governments to fulfill powers.Based on this background, this paper build local tax system based on therelationship of district government powers and financial power, the text isdivided into six chapters. The first chapter shows the the background ofresearch and definition of related concepts. The second chapter describes thetheory of division of powers and the principle of division of property rights.The third chapter describes the status and characteristics of the localgovernment division of powers, the summary of the financial status of thelocal government, and local tax revenue. The fourth chapter describes thestatus quo of the district government powers (covering education, health,social security), the financial status quo, the size and composition of the localtax revenue, based on the data of F district. Chapter fifth estimates the futureof the powers of the Government of the F region, fiscal revenue, and thematch between them, using regression tools. The last chapter built the localtax system recommendations, including the following three aspects: puttingthe real estate taxes on the primary location, building environmentallyfriendly tax system, changing social security payments into social security taxes.