| The reform of the tax sharing system in 1994 is a major change in the evolution of China’s financial system. The reform initially set up the modernization of the tax sharing system of China. This financial tax system has changed the financial relationship between central and local government and divided the central and local financial authority and powers ranges, initially established the tax administration system which the construction of China’s market economy needs. But with the socialist market economic system continues to improve and the market economic system reform deepen and developed, The tax system, especially the drawbacks of the local tax distribution in the actual operation of the process are also increasingly exposed:The property rights and the powers of central and local government are divided unclearly, the allocation of financial power and resources between the governments are central up and decontrol down laxly so that the governments’ powers and property rights do not match. And these phenomenon result that the lack of revenue autonomy to local governments, low allocation of shared taxes, the less of exclusive taxes and the increasingly deviating between the taxes and tax sources. All of these have brought some negative impact to the development of local economy. Lead to local government generated external behavior of abusing charges right and the irrational acts of economic expansion eventually. Therefore, the study of local government tax income distribution in the sub-tax system has a strong practical significance.Through the analysis on finance of local government, the history and the situation of China nowadays, this thesis try to do some beneficial research on the unfitness inside Chinese central and local governments with the experience of foreign countries. To find the true reason of this unfitness, and to offer some right suggestions and ways to work it out, which might be a good sample of future learners of this issue. |
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