| At the Nineteenth Congress of the Communist Party of China,General Secretary Xi Jinping stressed that socialism with Chinese characteristics has entered a new era,and also put forward new requirements of deepening the reform of tax system and improving the local tax system as the tax system reform meets new situations.With the development of the society,some changes and adjustments have been generally made in China’s tax system.In 2016,a major adjustment of replacing business tax with value-added tax was completed,which means that business tax serving as the pillar of the local tax system officially retires from the historical stage.In order to further meet the people’s needs to live a better life and full release the dividends brought by a deep reform in the tax system of a new era,the priority tasks for reforms in the fields of fiscal and tax system consist in reconstructing the local tax system after the replacement of business tax with value-added tax,strengthening the ability of local government organizations to make revenue,rationalizing the financial relationship between the central and local government,promoting the local government to perform its public management functions.This paper,with the local tax system in the period after the completion of replacing business tax with value-added tax in China as the research subject,makes a discussion mainly about the research status and historical evolution at home and abroad related to the local tax system from five aspects: firstly,learning from the predecessors to make a systematical summary of the research results of the local tax system at home and abroad when the research is to be conducted;secondly,expounding and verifying the significance of reconstructing the local tax system in the period after the completion of replacing business tax to with value-added tax from different dimensions with a combination of the theories of public goods,fiscal decentralization,optimization of tax categories;thirdly,taking into full account the existing problems in the current situation of the local tax system in China,like the proportion of local tax scale is reducing,the tax system seems irrational in structure,the power to govern tax is awfully absent,and the need to standardize the management of non-tax revenue is urgent;fourthly,making an analyse of the advanced experience of various countries in building local tax system,such as the division of tax rights,the establishment of tax categories,the selection of main tax categories and the way of tax collection and management and then drawing lessons from something applicable to China;fifthly,giving some feasible policy advice on the restructure of the local tax system in the period after the replacement of business tax with value-added tax,including clarifying the boundaries of local government responsibilities,promoting the optimization of local tax structure,selecting the main tax categories of local tax,and completing the reform of supporting system,so as to benefit the local tax system in the period of that replacement. |
