Analysis Of The Reform Of Local Tax System On The Tax Rights Distribution

The local tax system is an important part of the system of the tax system in our country. With the deepening and perfection of market economy system, the current system defects in the1994tax reform as the foundation of the local tax system be congenitally deficient day by day, has seriously lags behind the development of social economy. To reform and perfect the present local tax system, absorbing the successful experience of other countries for reference, to establish our country’s local tax system is the objective requirement of market economy development, has the vital significance. China’s social and economic environment in this paper, the development and the present situation of China’s local tax system, pointed out that the current local taxation system is urgent needs to solve and improve the problems, analysis of the causes of the reform of tax sharing system of local tax revenue, and learn from other countries successful experience, this paper puts forward some policy suggestions to reform and perfect our China’s local tax system.