The Study Of China's Tax Decentralization Degree

The division of tax power is the core of the tax system.The tax systemof a socialist market economy requires establish a rational decentralization.However,in recent years,it is suspicious that the tax system has returned to the money-making system,the loss of financial resources and financial difficultiesexacerbated with to replace the business tax with a value-added tax.How to handle the tax relationship between the central and local governments and how to divide the tax power between the central and local governments correctly is key to perfect the tax system.The study of tax decentralization can provide the basis for further perfecting the tax system and relieving the local financial pressure.This paper sets out the index from the perspective of tax revenue decentralization,tax collection and management,and points out the problems existing in China's tax decentralization system by using empirical research,and provides ideas for further tax reform.The main contents of this paper include four aspects.The first part of the basic theory of tax decentralization of the theoretical analysis.In this paper,the definition of the concept of tax decentralization,the basic theory of tax decentralization and the role of tax decentralization on economic growth mechanism described in three aspects.In the second part,the paper summarizes the development process of tax decentralization in China under the different fiscal systems,and summarizes the tax decentralization policies of the three countries of the United States,Japan and the United Kingdom with different degrees of decentralization.The proposed proposal has reference significance.In the third part,the paper sets out the index from the perspective of tax revenue decentralization,tax collection and management,and points out the problems existing in China's tax decentralization system by using empirical research,and provides ideas for further tax reform The fourth part puts forward the policy suggestion of consummating our tax system.The logical structure of this paper is based on the theoretical basis,international reference and empirical analysis,and put forward the policy suggestions to perfect the tax-sharing fiscal system in our country.The main points of this paper are as follows:(1)In the aspect of tax legislation,China adopts centralized policy,although it has greatly maintained the national legislation,but has reduced the efficiency of the allocation of local resources.Therefore,the main legislative power should be attributed to the central government in further reform,To different regions of China's resource situation,the economic basis of the different provinces and cities at all levels of government to give some of the tax legislation so that local governments can local conditions to deal with local taxes.(2)In terms of tax revenue,China's current tax policy makes the local financial resources weak,the right to do not match the rights and interests,thereby reducing the efficiency of the provision of public goods,which should be further decentralization,in the improvement of the right distribution system should be based on the tax As well as the proportion of shared tax to be divided to improve the local tax system;(3)In the aspect of tax collection and management,the current local government has limited management right and domination of local taxes,which hinders the local government's management of local related taxes according to local conditions.Although the tax reform is defined by the local taxation authorities,the IRS and the Inland Revenue Department Collection and management authority is not clear.Therefore,the country should be re-divided,land tax responsibilities,improve the efficiency of tax collection.