Study On The Construction Of China's Local Tax System In The New Period

General Xi Jinping emphasized at the 19 th Party Congress that the socialism with Chinese characteristics has entered a new era,and reform of the taxation system has made new requirements for “deepening the reform of the tax system and improving the local tax system”.In the new period,new changes have taken place in our country's social contradictions.This historical status quo raises new missions and new requirements for China's tax system reform.In the new era,how to improve the construction of local taxation system,increase the scale of local government revenue,clarify the financial relations between the central government and local governments,deepen the implementation of the concept of serving the people by the local government,and effectively improve the quality of providing public goods and services to the public,fully satisfying the people's needs.The need for a better life is the focus of current academic research on the reform of fiscal and taxation systems.This article takes China's local tax system as the research object in the new era and starts with the theoretical basis for the construction of the local tax system.The main contents include: First,review the achievements and status quo of the local tax system research at home and abroad,which also pave the way for the following analysis of the local tax system issues and suggestions.Second,the author summarizes the current theoretical basis for the study of the local tax system,and elaborates on the theory of public goods,the theory of fiscal decentralization,and the theory of optimal selection of taxes.Third,analyze the problems existing in China's current local tax system,such as the absence of main taxes,irrational income,unstable laws,mismatch of powers and financial powers,and collection and management issues.Fourth,on the basis of analyzing the advanced experiences of developed countries on local taxation systems,we have summarized the practices applicable to the construction and improvement of our local taxation system and put forward practical and feasible policy recommendations.