On Legal Regulation Of Local Tax Competition

Before the reform and opening up of China,our local government has not been able to generate local tax competition at that time due to the state over-centralized financial system and the lack of financial autonomy and the pursuit of independent interests.After the reform and opening up,with the gradual advancement of fiscal decentralization and the establishment of tax distribution system,local government has a certain degree of financial autonomy,tax competition similar to the western federal state government has emerged as required.However,due to the incomplete reform of tax distribution and imperfect taxation system and unreasonable performance appraisal system in China,local governments have abused various administrative powers to compete for tax resources and economic resources in order to develop the local economy and improve their achievements.Legal and moderate tax competition can effectively allocate social resources and develop regional economy,but some competitions in local governments have violated the provisions of the state tax laws and regulations,and even evolved into harmful tax competitions,which seriously damage China's tax system,resulting in the loss of national economy.Local tax competition is of great significance to the economic development of a country.It reflects the taxation system and the rule of law in a country.Therefore,it is necessary to carry out legal control of local tax competition in China under the background of tax administration according to law,which has a positive effect in legitimate benign range.Based on the law as a research perspective to regulate the local tax competition,perfect the current tax law system and protect the taxpayer's rights,this paper this paper studies the current local tax competition in our country,and explores the regulation of our country by drawing lessons from the experience of foreign competition.In addition to the Introduction and Conclusion,this paper is divided into five chapters:The first chapter is the general theory of local tax competition.It mainly introduces the basic definition of local tax competition among domestic and foreign scholars and the classification and manifestation of current local tax competition in China.This is the theoretical basis of this paper.The second chapter is the focus of this paper.This chapter mainly analyzes the causes of current local tax competition in China,including: the financial system and the tax system are imperfect,performance evaluation system of cadre appointment is unreasonable,system of tax legislation,judicial and law enforcement is not perfect and the supervision mechanism is imperfect.The third chapter is the analysis of the necessity of legal regulation of local tax competition.Based on the analysis of the harmfulness of local tax competition,this chapter puts forward the necessity of regulating local tax competition.The fourth chapter is the investigation and enlightenment of foreign legal regulation experience of local tax competition,including the experience of legal regulation of tax competition in American and financial distribution in Germany.This chapter also summarizes the enlightenment of foreign experience to our country.The fifth chapter is the difficulty of this paper,and also embodies the author's research results.On the basis of the above four chapters,this chapter puts forward some suggestions on how to regulate local tax competition,including: Deepening the reform of tax distribution and regulating intergovernmental fiscal relationship;establishing a scientific and reasonable performance evaluation system of cadres appointment;improving the level of local tax legislation to give appropriate tax legislation to local government;establishing and perfecting the system of tax law enforcement and tax legal;constructing the government under the rule by law to sound democratic supervision mechanism.