The Research Of The Reconstruction Of Local Tax System In China

Local tax as an important part of our revenue, as the main source of local governmentrevenue in the regulation of local economic development and the provision of local publicservices play an important role. In order to meet the requirements of the socialist marketeconomic system, and in1994our country carried out a large-scale fiscal and tax reform inthe history of-tax reform. The reform mainly with before and after1978and the reform andopening of international experience in building local tax system, initially established thecurrent local tax system. The system at some time played a proper role, but with theeconomic development and " to replace the business tax with a value-added tax" progresses,the original system has been incompatible with the current economic development, variousproblems have been exposed, it is required to local tax system reconstructed and improved.Third Plenary Session of the Party’s eighteen proposed to accelerate the construction andimprovement of the local tax system, which is an important measure to deepen fiscal and taxreform. Reasonable and perfect local tax system, which will help mobilize local governmentsto manage local affairs initiative, local government attention to the effective control of localrevenue sources, thereby ensuring the stability of local tax revenue increases. By increasingthe size of the tax revenue of local taxes, can reduce dependence central transfers, reducingthe risk of local debt. There are currently no support from an independent tax may need localfinancial resources, and therefore to build a primary and secondary tax taxes with the localtax system is the moment the inevitable choice.In research methods, this paper mainly uses the methods of literature analysis andcomparative analysis methods. Through reading summary a large number of domestic andforeign relevant local tax system construction of periodical literature, the latest on theconstruction of local tax system policy documents, summarize the current situation of China’slocal tax system reconstruction and existing problems; through the comparison and analysis ofthe part of the international representative countries in terms of tax power, tax design, taxcollection and administration practice, put forward policy suggestion can refer to thereconstruction of the local tax system of our country. This paper is divided into five parts, the first part of the main analysis of the local taxsystem since the establishment, although there have been some achievements, but there are alot of problems has been with the present situation of economic development does not adapt,coupled with the current "camp to add" were for the local tax system ring, draw the urgencyof reconstruction of the local tax system; the summary, that foreign experience although ourcountry draw lessons from a meaning, but in view of the difference of various factors at homeand abroad to combined with the specific conditions of the appropriate reference anddomestic in the system of local tax collection and management research less. In this paper, interms of collection were detailed analysis. Is a generalization of the second part is theconnotation of local tax and local tax system, and analyzes the theoretical support for theexistence of local tax system through the public goods theory and the theory of fiscaldecentralization. Such problems as the mainly in the third part, through the discussion of thelocal tax system of China, the existence of various problems, mainly from in tax system, taxsystem, collection and management system and other aspects to analyze: tax power systemare mainly local tax law does not regulate, the low level of legislation, local tax adjustmentright to the whole not truly implemented problems; tax system mainly exist in the tax formincomplete, the main category of local tax loss and local tax income scale small; collectionand management system mainly exist in the collection agencies set the number ofunreasonable, low level tax service, administration personnel quality should be improved. Inthe fourth part, mainly through the comparison of France, the United States and Japan interms of tax power, tax system, tax collection and management system, from absorbexperience worthy of our reference: according to the present situation in our country, shouldensure that focused on the central tax right and ensure that the central macro-control;according to the actual situation of our country determined for the main tax in our country,and the establishment of auxiliary taxes; perfect the legal safeguard system of collection andmanagement, rational organization settings, the establishment of modern taxation system. Thefifth part mainly on efficiency and fairness principle, the principle of local conditions, toreduce the collection cost and ease of management principle, proposed the construction oflocal tax system in China: policy recommendations to improve the local legislation level, letthe local tax adjustment to implement into practice; according to the development level of East West, respectively to determine the property tax, East Central West resource tax as themain tax have the inheritance tax, environmental tax, social security tax, lack of tax, establisha complete system of taxes, in order to increase the local tax income scale; set the appropriatecollection agencies, improve the level of tax service and information sharing degree, improvethe overall quality of tax personnel; perfecting the transfer payment and promote the "fee totax" and other measures to promote the central and local relations harmonious, reasonablereconstruction of local tax system and promote China’s economy healthy and stabledevelopment of the objective. Divided into five parts, the first part of the main analysis of thelocal tax system since the establishment, although there have been some achievements, butthere are a lot of problems has been with the present situation of economic development doesnot adapt, coupled with the current "camp to add" of effect of local tax system, draw theurgency of reconstruction of the local tax system; the summary, that foreign experiencealthough our country draw lessons from a meaning, but in view of the difference of variousfactors at home and abroad to combined with the specific conditions of the appropriatereference and domestic have seldom been studied in the system of local tax collection andmanagement. In this paper, in terms of collection were detailed analysis. Is a generalization ofthe second part is the connotation of local tax and local tax system, and analyzes thetheoretical support for the existence of local tax system through the public goods theory andthe theory of fiscal decentralization.