Research On Establishing And Perfecting Chinese Local Tax System

The current tax system is based on the 1994 tax distribution syste m, this system contributes to the stability and development of the loca l economy,but with the development of economic and taxation system ref orm lags behind the pace of economic reform, the problems exposed in t he local tax system. Business tax reform value added tax introduced i n 2012 will pushing China’s tax system reform into a new phase, The Third Plenary Session of the eighteen will also put finance and tax s ystem into an unprecedented political heights, this indicates that the re form of the fiscal and taxation system be imperative. Local tax syst em is part of the fiscal and taxation system, reform of the tax system wo uld break the pattern of local tax system, Problems of local tax system itself- local taxes income security system is imperfect, lack of lo cal duty and unreasonable tax right division of the central governm ent and local government, will be referred to reform; Meanwhile, b ased on these problems, other problems derived by local system has become the current focus of research scholars, such as lack of loc al duty will make local government increasing financial risk, non-bu dgetary funds and local debt crisis and other issues. Therefore, in o rder to ensure scientific and healthy development of local economy,we need to improve the existing system of local taxes by combing the current economy and policy.Under the background of The Third Plenary Session of the eighteen,Combining with 18 the third plenary session of the spirit, In this paper, we study how to innovate local duty and how to improve the local tax system innovation place. Local taxation system of this article contains the fixed tax and local Shared tax, local duty played a key role in the local main body tax. Sales tax is now the only place of local government duty, and to increase the implementation of the camp will lead local duty to hung up. This paper mainly study fixed tax in the local tax system, and the local duty is the key. The article is divided into six parts, we illustrates the research background and significance of the article firstly, and analyzes the present situation and problems of the current system of local taxes, in the end this article puts forward the idea of perfecting local tax system in our country from the point of improving the local tax system foundation work, building local duty and perfecting the transfer payment, combining with the local duty selection of foreign comparison and reference.