A Study On The Thoughts Of Tax Sharing System In Recent Twenty Years’ China

The1994tax sharing fiscal system is the fundamental reform in history of hitherto unknown, it not only makes the powerful financial system in China and step on the developed countries’ standard in the world, and also play a positive role for the establishment of the socialist market economy of our country.In November2013, the Third Plenary Session of the eighteen Communist Party have been put forward a viewpoint:to improve the tax system, deepen the reform of the tax system, perfect the local tax system, and gradually increase the proportion of direct tax. To set up power and expenditure responsibility system, strengthen moderate central governance and expenditure responsibilities, according to the division of powers to take and share the central and local governments expenditure responsibility. To maintain the existing central and local financial situation is generally stable, with the reform of the tax system, tax attributes considered, further straighten out the central and local income division.In2014, that is exactly twenty years from the tax sharing fiscal system reform, summarize the nearly twenty years of tax sharing ideas, clear the evolution of its defects, identify the tax sharing system reform and put forward the standard and perfect suggestions. That’s task and purpose of this thesis.By investigating dcuments writen by system creaters, policy implementers and reform advocators, this thesis discovered that the thoughts of tax sharing in recent twenty years’ China has gone through three stages:preparing, practising and contesting, improving and perfecting. The thesis also collates hot and focal points of tax sharing thoughts in these three stages, so as to cognize debate and progress in the reform of tax sharing system. And it analyses problems of the reform of fiscal and taxation systems in history from perspectives of tax system, tax law, tax categories and so on, concludes advisable suggestions from scholars, so as to provide a reference for deepening the current reform of fiscal and taxation systems.