Study On The Cooperative Relationship And Adjustment Of Central Government Under The Background Of "Tax Increase By Tax Increase"

The relationship between the central and the local authorities is one of the most complex problems in China.Fundamentally speaking,the relationship between the central and the local governments which bases on the centralization and decentralization of political power,which is the social,political and organizational relationship between national interests and local interests,and the essence of which is the distribution of authorities of governance and finance.Governance can be defined as the public service,tasks and responsibilities which are undertaken by all levels of government.Finance means the division of financial control and distribution between the central and local authorities.The acquisition and distribution of fiscal revenue,which affects the distribution of economic and political interests of governments at all levels,are important content of the establishment and adjustment of the central-local relations.The rational division of financial responsibility and expenditure responsibility between central and local authorities is the prerequisite and guarantee for the authorities to effectively provide the basic public services.This thesis starts from the breakthrough of the reform of the taxation system—replacing business tax with value-added tax(VAT)through literature research,depth interviews,participant observation,largely collecting relevant literature,selecting the representative industries or areas,choosing stakeholders of national and local tax administration to interview and observe;to research and reveal objective law for adjustment of the relationship between the central and local governments after the current round of tax reform;to clarify the central and local governments in their respective distribution relationship of tax and governance powers;to deeply understand the synergistic relationship change and adjustment between the central and local;combined basic data in the field of research,to provide the scheme and practical basis for the coordination and effective linkage.In theory,Chinese society has entered the stage of large-scale structure differentiation and structure transformation,breaking the economic scale,unbalancing regional distribution,deconstructing industry structure,decreasing population size and disordering distribution of regional restrictions,which forced authorities into overall consideration,to meet the requirements of the country's strategic development and macro administration,and to adapt the development of regional economy.This requires the governmentinstitutions to simplify the structure of the subordinate structure,avoid duplication of functions,undertake more responsibilities,and effectively coordinate and complement each other at all levels of government by administrative action.Based on this,it is great significance to study the formation of division of labor and cooperation in optimization and adjustment of central and local governments,and to establish the theory of administration division and clarify the inter-governmental relations.In practice,in the context of VAT reform,it is fundamental for researching the adjustment of collaborative relationship to clarify respective powers of tax,property and distribution between the central and local governments.Therefore,the conclusion of this study will provide strong support for effective linkage of central and local powers of tax,property and governance,and further enhance the coordination of central and local governance capacity.On the basis of the adjustment of tax structure,it will provide a realistic basis for optimizing and adjusting the coordination between the central and local authorities by studying the distribution relationship,as well as the influence of the interaction,between the central and local authorities in the financial,administrative and tax powers.