The Optimization Of Local Tax System From The Perspective Of Tax Power

Since 1994 the tax system implemented to strengthen fiscal relations,rationalize the central and local governments of China's macro-control played a major role.But with the development of society,the central tax power highly centralized system under the tax sharing system has not adapted to the current reality,the system itself problems have become increasingly prominent.From the 17th Congress proposed to improve the provincial financial system for the first time,to 2016 "13th Five-Year Plan" period,repeatedly proposed to speed up the financial and taxation system reform requirements.This shows that China is now focusing on tax reform,and improving the tax system.In May 1,2016,"replacing business tax with value-added tax(VAT)" pilot in the country,as a means of local tax taxes tax will exit the stage of history,local tax revenue is facing no leader with the embarrassing situation.Therefore,the study of the optimization of the local tax system is not only the need of the national policy,but also the requirements of the current practice.The local tax system is composed of a variety of systems,and the central and local tax power is the source of the local tax system and the existence of the foundation.Therefore,how to reasonably divide the central and local tax power,and reasonably allocate the financial relationship between the central and local governments has become the key step to deepen the reform of the tax system.In this paper,the tax right as the research perspective,four aspects of measures related to attempts from the basic principle,right of tax and local tax system of international division pattern,China's local tax system problems and optimization of the local tax system are discussed,hope to be able to do to help the theory guiding practice,the optimization of our local tax system,promote the healthy the development of local economy.