The Study Of Establishing The Local Government Main Tax Category

In 1994 our country implemented the fiscal and taxation system reform,established the core status of the central tax,ensured the stability of the central fiscal revenue,and constructed a local tax system with business tax as the main category of taxes.The steady growth of China's fiscal revenue has provided financial support for government's functions and provided the impetus for the readjustment of economic structure.However,the construction of the local tax system gradually has some problems in the development process.The scale of the local tax revenue is significantly smaller than the scope of its functions.The lack of the main tax of local tax system causes local financial difficulties.Local financial difficulties restrict the performance of local government's functions and affect the economic development.With the development of economic reform and tax reform,especially the replacement of sales tax in May 2016,the adjustment of the central and local capital allocation is not suited to the current development of our country.The imperfection of the local tax system will hinder the local government's implementation in allocating public resources,improving industrial policies,and promoting fairness in income distribution.As the collapse of the local tax system,the basic theory of the local tax system needs to be sort out.It is of great practical significance to draw on international experience and put forward reform measures suitable for Chinese national conditions.The article is divided into five parts.The introduction is mainly about the problem of local financial difficulties with the replacement of sales tax with value-added tax.Therefore,under the new situation,how to cultivate the main tax of the local tax system is of great significance.Then it summarizes the domestic and foreign scholars' research from the angle of characteristics and evolution of the main tax category of local tax.The part of the relevant theory is the basic connotation of the local tax system.Using the theoretical model of tax allocation by economists explains the reasons for the existence of local tax.Grasp the concepts and characteristics of the main tax categories of local taxes and local taxes.And analyze the political factors and economic factors that should be considered when choosing the main tax category of the local tax.The part of Chinese present situation reviews the evolution process of the system of local tax in our country.Analyze the influence of the tax divisions in the local government's fiscal revenue,local economy and people's livelihood.Sort out the problems of the local main tax system with the replacement of sales tax.The part of foreign experience selects the representative federal and unitary countries to analyze their financial and tax systems,the selection of the local main tax categories and the local tax management system.Study the formation process of local main taxes.Summarize and learn from foreign local main tax category structure and its management scheme.Finally,it puts forward the suggestion of establishing the main tax category of local tax in our country.Demonstrate the feasibility of establishing the real estate tax as the main tax category of local tax,and puts forward some corresponding measures.Optimize sharing tax and levy inheritance and gift tax to form the local tax system framework with corresponding measures.