Research On The Choice Of The Main Category Of Local Tax System

Since the reform of the tax-sharing system in 1994,the local tax system in China has been in an unsound state.After the reform,there locks of main taxes in the local tax system.Although there are many local tax types,the proportion of these taxes in tax revenue is low,and it is in a scattered state,and it is difficult to support local governments with continuous and stable income.The main types of taxes in the local tax system plays an important role and is an important factor affecting the local government's finance.Selecting and nurturing the main taxes in local tax system is the key to building a mature local tax system.The report of the Nineteenth Congress puts forward: “Deepening the reform of the taxation system and improving the local tax system.” In this situation,studying the choice of the main taxes in the local tax system is of great significance.This article is divided into six parts.The first part is an introduction,which mainly introduces the background and significance of the topic.It also involves research methods and innovations.The second part is related to the theory of local taxes.It mainly includes the concept definition of the main taxes in local tax system,as well as theories of fiscal decentralization and tax classification theory.The third part is the current situation and problems of China's local tax system.Through the analysis of the composition of local taxes,income scale and income structure by using specific data,we find that the local taxation system in our country has some problems such as the absence of local tax main taxes,the decreasing local tax revenue in local fiscal revenue and expenditure,and the narrowness of tax authority.The fourth part is the international experience and enlightenment of choosing the main taxes in the local tax system.By analyzing the local tax system and the status of main taxes of the United States and Japan,as well as the tax autonomy of some OECD member,we can improve the local tax of our country.We can choose the property tax as the main tax in the local tax system,and the central government can release part of the tax power to make the local government have a reasonable taxation.The basis for the division of self-sovereignty and financial power is the scientific and rational division of power.The fifth part is the feasibility analysis of the main types of local taxes.At different levels of tax rates,the simulation measures the real estate tax revenues of commercial real estate and non-commercial real estate.We get the conclusion that real estate tax can become the main taxes of local taxes;the simulation calculation allocates all resource taxes to local areas and imposes water tax throughout the country.We also get the conclusion that resource taxes can become the main taxes of local taxes.The sixth part is the best plan for the selection of the main types of local taxes.The long-term goal is using real estate tax as the main tax in local tax system,achieving a balance between the taxation of real estate circulation and ownership,setting a reasonable taxation system for real estate taxes,and improving the unified registration system for real estate.From the viewpoint of taxpayers,law and technology,it analyzes why the real estate tax in the near future cannot be the main tax type for local taxes.The immediate goal is using resource taxes as the main tax category for local taxes.It is necessary to reform the tax bases and tax rates for resource taxes and expand the taxation scope of resource taxes.In the short term,the lack of local financial resources also requires a reasonable definition of central and local authorities,increasing the proportions of the sharing tax,and improving further of the fiscal transfer payment system.