Research On The Path Of Yunnan's Fiscal And Taxation System Reform

Financial and Tax system is the basic system of handling the financial relationship between the government, tax reform and boosting the government's regulatory capacity, and improve the matching of local government financial resources and powers, including the division of responsibilities between government spending, income division and financial transfer payments. In China, the financial system is divided between all levels of government property rights, strengthening the central macro-control ability, an important institutional arrangement to coordinate the development between regions. Deepen fiscal and tax reform, help create the proper benefit-oriented, conducive to promoting scientific development and promote social harmony. In this paper, on the basis of the relevant literature at home and abroad, under the framework of the national tax system, based on the financial status and problems of Yunnan Province, the main problem of the use of discovery, problem-solving ideas, for the outstanding contradictions and problems existing in Yunnan financial work, Yunnan proposed a new round of tax reform path and countermeasures. Its purpose and meaning mainly two things:First, in order to reveal the Yunnan financial management problems and shortcomings of inadequate; the second is for the current problems in financial management, to find the deeper reason from the tax system, the tax system to explore Yunnan the path of reform, methods and measures to further promote scientific and financial management, fine, give full play to the financial function, to better promote healthy economic and social development of Yunnan.In this paper, to be discussed by the six chapters:The first chapter briefly describes our current tax system and problems, analyze the new situation, a new round of tax reform background Yunnan facing financial work, and the significance of tax reform; the second chapter is a review study abroad briefly introduces the theory of domestic and foreign scholars study the current situation and the proposed tax system research; the third chapter of the reform ideas of this article, the path and the main content; Yunnan chapter based on financial status and financial management problems, analysis deep-seated problems and shortcomings of the tax system; the fifth chapter analyzes the United States, Germany, Japan, the taxation system, the researchers combed law for reference and experience; Chapter VI for the deficiencies and problems that exist in financial management, taxation proposed in Yunnan reform path and countermeasures.Overall, the starting point of this study-based in Yunnan financial management problems and the theory and practice of domestic and foreign-related research and analysis to identify and taxation system in Yunnan deep-seated problems and causes. Fate of this study-that through this research, trying to tax reform in the country in the background, to find driving directions Yunnan tax reform path and Solutions.