Construction Of The Local Tax System After The Camp Changed To Increase

In order to meet the needs of economic transformation and upgrading,China's implemented the "Camp changed to increase " reform since 2012.The reform committed to reducing the corporate tax burden,secondary and tertiary industries to promote balanced development.However,the reform of local tax system to the impact should not be underestimated,how to use the" Camp changed to increase " to reconstruct a scientific and rational local tax system,has become a hot industry discussion in the taxation sector.Local tax system is an important part of our taxation system.Local economic stability is the foundation of local social and political stability.By "Camp changed to increase," the impact of the local tax system is facing the disappearance of the main taxes,reduce tax revenues,low efficiency of tax collection,tax law system is not perfect and so on.This seriously affects the ability to provide local public services and public goods,role of the government functions.Tax cuts will cause the local government's reliance on non-tax revenue,as well as more serious debt burden.Seize the opportunity to promote comprehensive reform change local tax system,the establishment of a long-term development capacity,taxpayer rights as the starting point of the local tax system is the fundamental way to solve the problem.Paper uses the statistical description method,calculus reasoning method,draw on the achievements and experience of international local tax system,from four content local tax system:tax authority,tax revenues and collection,combining Hubei Province,"Camp changed to increase "instance,analyzes the "camp changed to increase" impact on China's local tax system,and the corresponding policy recommendations.Proposed building to property tax as the main tax,resource tax,urban maintenance and construction tax,environmental tax f'or the secondary tax;improve the local tax laxw system;the establishment of an effective tax collection system of local tax system reform program.