Research On The Construction Of Local Tax In China Under The New Round Of Tax Reform

Our government revenues is more diversified,such as the tax revenue and some fees.After the 1994 tax reform, China initially established a basic local tax system, and the local tax system has been in use today.Local tax system based on a huge boost to China’s economic and social development at the same time, also make the government departments in the specific administrative act show some enthusiasm.In the local fiscal revenue, in which the main body of local tax revenue accounted for larger proportion, such as business tax.Local tax collecting and classifying can make local government combined with the reality of local, play a better effect on the regulation of the local economy.To speed up China’s current fiscal and taxation system reform in the party in the eighteenth big be explicitly put forward in the report.Its specific contents include not only should reform and improve the property with all levels of governments at all levels of government powers, but also further promote the equalization of basic public services between regions, to build a new type of local tax system, must be in order to promote economic structure optimization and further to realize social fair justice as the basic requirements."Camp" instead of tax system reform in our country, since the trial run for the first time in Shanghai in 2012 to affirm constantly, then be extended to more areas and other industries.Such as the "railway" before "camp to increase" is business tax collection scope, has now been included within the scope of value-added tax collection and administration;"Camp to increase before the comprehensive promotion,""rail" just be VAT in Shanghai, "camp to increase" in the nationwide promotion, "railway transportation business in other provinces will be to impose value added tax.Camp "change" is the important reform of the fiscal and taxation system in our country, it has broken the original local tax system, operation mechanism, as the main original place because the tax, business tax levy range emerged very big change, it will build a new type of local tax system, the problem on the front.In this paper, under the background of "camp to increase", in Guangdong province as an example on how to build a new type of local taxation system in our country has carried on the comprehensive and detailed in this paper.