The Perfection Of Local Taxes And Fees Income System

Modern government has dual attributes of public subject and economic subject.Being an important way through which the government organizes financial revenue and being borne in the basic institutional framework of a country,the existence of taxes and fees has its objective inevitability.After"Business Tax Replaced with VAT",the local taxes and fees is continuing to decrease,and the pressure of fiscal expenditure is highlighting increasingly.Meantime,through the literature review,it is found that current taxes and fees system is uncoordinated and mismatched.Therefore,it is imperative to carrying out tax reform and improving local taxes and fees income system in this new background and new trend.Firstly,the theoretical and practical basis for the improvement of the local tax and fee income system are discussed and propose that it is necessary to define the connotation of taxes and fees income,and understanding the economic basis for the choice of tax and fee income mechanism,master the division of financial rights and powers between central and local governments under the tax sharing system,and the influence of "Business tax replaced with VAT" on the local tax and fee income system.Third,taking the reform of local taxes and fees in municipality Q as an example,this paper analysis the current situation and characteristics of the local taxes and fees income system and makes an empirical analysis on the influencing factors of its taxes and fees income.The analysis shows:(1)the growth rate of local taxes revenue slowed significantly,and the tax revenue gap is obvious before and after the reform in some industries;(2)the distribution of local tax sources is relatively concentrated,and the tax stability is insufficient;(3)Affected by policy adjustment,economic development,industry development,market trends,consumption and other factors,the local tax revenue varies,and sales tax and value-added tax will inevitably appear gluttony;(4)Principal component analysis and regression analysis showed that:The improvement of tax and fee income structure is related to the increase of local tax and fee income.That is to say,the improvement of the structure of tax and fee income can lead to the increase of local tax and fee income.Conversely,in the process of increasing local taxes and fees,the structure of tax and fee income will continue to improve.In addition,the strengthening of the tax and fee income basis will also lead to the improvement of the local tax and fee income structure.Finally,according to the above analysis,after discussing of the target and principle of the constructing local taxes and fees income system,some policy suggestions is put forward for the improvement of the taxes and fees income system of local government:(1)Scientific definition of the central authorities and local authorities,the scope of financial rights;(2)Reforming tax sharing method between central and local government,and increasing the transfer payments;(3)Fostering new main taxes and accelerate local tax construction;(4)Tamping the foundation of non-tax revenue collection and management,and expanding the scope of collection and management.