Research On The Countermeasures Todeepen The Construction Of Local Tax In China

Taxation is an important means of national macro-control,tax system is an important part of the state financial system.It has profund influence on the economic and social development in many countries.Therefore,tax reform has always been an important issue in the international community.The local taxation system is determined according to the financial distribution relationship between the central and local governments.It is an important aspect of the tax system.The reform of local tax system is of great significance to rationalize fiscal allocation,play the role of market in resource allocation,strengthen the macro-control of the central government and improve local enthusiasm.A sound and perfect local taxation system is conducive to the consolidation of local authorities and the equalization of basic public services,which is conducive to the realization of national stability and national rejuvenation.The state constantly adjusts the financial system and tax system according to the economic and social development situation,and the local taxation system should adapt to the trend and adjust the changes in time.The current local taxation system in China is not compatible with our national conditions,so we urgently need to reform and improve the local taxation system,and give full play to the positive role of local tax system in promoting economic and social development.In this paper,through the review of the reform process of China's local tax system in stages,to explore the prominent problems of the local tax system in China,this article focuses on the central and local lack of corresponding taxation,local tax system is not sound,etc.At the same time,it analyzes the characteristics of the local tax system construction in the France and Japan,summarizes the key points of the construction of local tax system in the two countries,and obtains the enlightenment of the reform of local tax system construction in China.On the basis of the analysis of local tax system construction experience at home and abroad,from the reasonably determining the tax share of the central and local governments,rationally dividing the tax rights of resource tax and property tax,rationally defining the local tax system,implementing resource tax and property tax reform,and strengthening the local tax collection and management.of the five aspects analyzes the deepening the reform of local taxes.