Research On The Division Of Tax Revenue Right Of Local Government In China

From the separation of the state tax bureau and local tax bureau in 1994 to the merger of centre tax bureau in 2018,China's fiscal tax management system has been gradually established and improved.At all levels,the most important fiscal revenue of local governments in China is tax revenue.Therefore,whether the division of tax revenue is scientific and reasonable is extremely important for the stability of local government revenue at all levels.The scientific division of tax ownership can not only ensure the stability of local government's revenue sources and enable local governments to fully perform their social service functions,but also mobilize the growth of market economy to a great extent and promote the development of China's marketing economy.In recent years,China's economic development has entered a "new normal" period.The government has vigorously promoted the reform of tax division system to adapt to the new direction of China's economic development.Although the reform has achieved good results and solved many existing problems,there are still some areas that can be optimized.Therefore,it is necessary to analyze the mode of tax revenue division in China.The division of the tax ownership of local governments in China is a huge subject.This paper defines the research scope to three aspects,the core of tax classification and the structure of tax classification.The dissertation analyzes the basic situation of the local government's tax division,the problems and how to solve them,in reference to some developed countries,put forward countermeasures on the basis of current situation,and to further optimize the mode of local government's tax division in China.This paper tries to take the local government of our country as an example to analyze the reasonable division of tax ownership and put forward innovative countermeasures.