The Construction Of Local Tax System Under The Equilibrium Mode Ofsupply And Demand Of Local Basic Public Service

In recent years,with the economic and people's living standards development,people's demand for public services has increased rapidly,but at this stage the local basic public service demand is higher than the supply,comparing with the international developing countries,the supply of public services Serious highly behind.Therefore,it is necessary to achieve the balance of basic public service supply and demand,but the most important reason for the shortage of public service supply lies in the local finance.First,the local government lacks the main tax and the local government has insufficient financial funds,so it has no ability to provide the supply of public services,Secondly,the central and local government authority is not clear,which makes the central and local governments do not take responsibility.From the above we found that the premise of achieving a balanced supply and demand of public services is to improve the local tax system.The Third Plenary Session of the Eighteenth Central Committee also proposed to reform the economic,political,cultural and social aspects,including the modernization of the state governance system and the reform of the fiscal and taxation system as an important part."The decision to deepen the reform of a number of major issues," clearly putting forward to improve the local tax system,and to increase the proportion of direct tax.We can see that the improvement of the local tax system is the focus of the new round of fiscal and taxation system reform and the goal is to straighten out the central and local financial relations,to increase the local government's fiscal revenue,the establishment of a fair tax system.According to the analysis of the supply and demand situation of public services in Anhui Province,it found that the supply of public services is seriously inadequate,and the change of this situation requires us to improve the local tax system.Therefore,we introduce the relevant theories of the local tax system.In the third part,We analysis The relationship between the system and the supply and demand of public services.the fourth part is about the existing situation of the local tax system and summed up the existing problems,.In the fifth part of the paper,we take Anhui Province for an example,it proves that the financial system Reform can achieve a balanced supply of public services,the sixth part of the paper combined domestic and foreign experience,based on the local government supply and demand of public goods supply and demand balance to measure the local tax system.In the seventh part we summarize and make reasonable comments on the reform of the local tax system.