Studying On And Perfecting The Local Tax System Of China

After the reform of the system of tax distribution which is a financial administration system,the true local tax system has born in our country in 1994.This system has played a huge role in promoting the development of economy of our country,but with the further development of our economy,the shortcoming of the system has been beginning to emerge,that is to say,it has not been fitted our economy in present.Especially going through the reform of “ Value-added tax”,has broken the original structure of local tax system,which makes the structure of tax revenue of local government,makes the financing gap of local government severer and severer,makes the studying the system of local system become more and more urgent.That is why I choose the studying the local tax system as my focus.Adopting the normative analysis is to analysis our local tax system with the way of analysis of the theory and empirical research.Adopting the horizontal comparison and vertical comparison is to study and analysis the developing history of our local tax system and the experience of western developed country in studying and perfecting local tax system.The whole article includes seven parts:the first part is about the background and significance of the research of the article and sketching the research achievement to this problem of home and aboard,introducing the ideas and methods of the article,putting forward the innovation and deficiency of the research.The second one is to the illuminate economics theory foundation of local tax system.The third one is to introduce the history of the local tax system of our country.The fourth one is to point out the major existing problems of the local tax system of our country.The fifth one is to use the empirical approach to explain the effect of financial revenue to the development of economy by founding a computation model.The sixth one is to introduce the successful experiences of western developed countries in building local tax system and based on the condition of our country put forward the reflection and lesson.The last part is propose the way to build and perfect the local tax system of our country on the basis of major existing problem.