The Countermeasures Of Perfecting Local Tax System Construction

After the tax reform in1994, established the basic framework of central tax and local taxes in our country, to meet the local government under the premise of economic development needs, to ensure the steady growth of the central fiscal revenue. But with the transformation of economic development model, local tax revenue is difficult to guarantee the rapid development of local economy, the existing problems unceasingly highlighting local tax system. In order to ensure a smooth transition of economic transition, promote the rapid development of economy, countries in the third plenary session of the18explicitly pointed out that,"deepening the reform of tax system, improving the local tax system, and gradually raise the proportion of direct tax. According to the unified tax system, and the principle of fair tax burden, and promote fair competition, improve the national tax, land tax collection and management system." Thus, build perfect local tax system, enrich the local government tax revenues, advancing the implementation of local government functions, to promote the rapid development of local economy, the rational allocation of national resources, to ensure rapid, stable and healthy development of the economy in our country is an important topic of the "twelfth five-year" period in our country.Because of this, this paper established on the basis of the theory of local tax system and the necessity of establishing local taxes system, this paper analyzes a series of problems existing in the current tax system in our country, such as lack of local tax system subject function, unreasonable tax structure is set, the tax legislative power and the low efficiency of tax collection and administration, etc. Combined with advanced western experience, the construction of its local tax system are based on the good legal environment, the local government has certain rights of tax collection and administration, promoting the body of the department of local taxes can better play to utility, and the government’s tax behavior will be under strict legal constraints, makes the operation of the local tax system standardization and legalization, so as to promote the better development of local economy. Thus, in order to ensure the development trend of the development of China’s local tax system in line with international practice, in order to realize local architecture relative with the western developed countries, in draw lessons from developed countries based on the good experience of the local tax system, combining with the development of the existing tax system in our country, as measured by economic development level in our country, construct three kinds of local tax system structure, respectively, i.e., according to the consumption tax and income tax as the main body of the local tax system, tax and resource tax as the main body of the local tax system and to the property tax, consumption tax and vehicle purchase tax as the main tax of local taxes system, characteristics and the duty, auxiliary taxes to optimize construction and expounds in detail the facilities of the follow up, determined the optimal scheme of local taxes in China and put forward corresponding countermeasures, to expand the scope of the consumption tax, perfecting the property tax system and levy, improve vehicle purchase tax collection and administration, moderate imposing a new tax, perfecting the tax collection and administration pattern, thus further improving the local tax system construction work, promote the rapid harmonious healthy development of local economy.