Research On The Financial Relationship Between The Central And Local Governments In My Country Since The Reform Of The Tax-sharing System

In the governance of our country,it is mainly constituted by the central and local governments,in general,the central government is dominant,the local government implement the central policies and regulations,so the relationship between the central and local governments,has become an important part of national structure,directly affect national unity,political stability,economic development and social progress.As the core content of the relationship between the central and local governments,the relationship between the central government and the local government has attracted great attention from the state and society.For our country,how to deal with the financial relationship between the central and local governments is a difficult problem that has not been fundamentally solved.Since the founding of the people's Republic of China,our country has continued to reform the financial system to adjust the financial relationship of our country.Among them,the scale of the tax system reform in 1994 is the largest and the most far-reaching.In this background,this article mainly from the perspective of the tax reform,combining with the relevant theory,game theory and examining relations to China's central government fiscal relation are discussed and analyzed.First of all,starting from the game of interest and conflict between central and local governments,the factors that influence the relationship are summarized;then,on this basis,combining with the actual case to investigate the central and local governments? financial relationship in the governance of our country after the tax reform and tax and tax right division and financial division,power division of development present situation,the central government in the transfer payment system reform,and The Reform of the State tax Collection and Management system put forward by 19 th CPC National Congress in our country in recent years,local government bonds and recovery to add "camp" reform of the four aspects of the relevant policies and regulations are summarized and finishing,and specific analysis the subsequent reform of central to the coordinated development of financial relationship;finally,the reform of the tax system,elaborates on issues related to China's current central intergovernmental fiscal relations brought,in view of the above problems and put forward.Countermeasures and suggestions to optimize the financial relations of the central region.