On Legislation Improvement Of Local Taxation System In China

Local taxes refers to the local government based on the power conferred by the national legislation or authorized, in order to realize its local public functions, the local tax authorities in accordance with the law to have the power to levy the tax form resident or non-resident application complies with legal conditions, as well as on the tax payment management and control of power. Local tax system is contains the local tax system, tax right division system structure, the unity of local tax collection and administration system and the local security system.Local tax system has great value to protect the local finance income, maintain the healthy development of the local economy, help the local economy plays an important role in such aspects as economic restructuring. However, China’s current tax system is not perfect, imperfect legal system of the significant and needs to be solved. Specifically, the legal system of local tax system in our country there are local tax system with low legal effect; Local master of tax legislative power is almost blank; Local tax collection and management rights laws that are ambiguous; Local system lacks subject taxes, and so on. That are both friction system of the transformation of economic development, also has caused by decentralized mode the central "decentralization" negative factors, but also because the epicenter, and the deviation caused by the division of tax profit target.Based on the analysis of the UK, Germany, the United States, Japan and other countries in the practice of local tax system, it is concluded that the worth of our country can draw lessons from experience, including tax legal principle should be implemented in our local taxes system; Dominance in the protection of the central government at the same time, should be the rational allocation of finance rights and place; Local tax should implement the economic attribute and so on.On this basis, the comprehensive of the actual situation of our country should be in the local system reconstruction needs to closely around the market plays a decisive role in the allocation of resources as the center; To play a local system reconstruction of the central and local initiative two oriented; Local taxes system of local taxes to refactor that need to be adapted to the rule of law construction system, under the guiding ideology of the local government’s public service capacity, to fully ensure the ensure the government taxation into legal system orbit, effectively enhance the regulation function of local taxes for the target. Follow the tax legislative power, with power concentrated, moderate decentralization as the basic principles; In the aspect of legal system of tax collection and administration, in order to follow the principle of effective, reasonable division of labor; In terms of tax system and tax structure, follow the principle of fairness, efficiency. To improve the legal system of China’s local tax system. Concrete Suggestions include: defining the tax basic law, tax law level; Endows local tax legislative power; We will improve the mechanism of local tax collection and administration, and the optimization of local tax legal system integration.