Research On The Improvement Of Local Tax System From The Perspective Of Subject Tax

The reform of the tax distribution system in 1994 has achieved remarkable results.On the one hand,it has strengthened the level of financial security of the central government,greatly improved the ability of the central government to coordinate public goods and services nationwide.On the other hand,it has fully mobilized the local governments at all levels to grasp the polarity of financial revenue.At the same time,there are also some problems such as the small scale of most local taxes,the scattered income,and the mismatching of financial rights and powers of local governments,which indicate that the local tax system of our country has been waiting for further improvement.In 2016,the business tax replaced by value-added tax changed the situation that the business tax has been the main tax of the local government for a long time,resulting in the lack of main tax of the local tax,and it is difficult to provide sustainable and stable income for the local government.At present,the 19 th national congress calls for deepening the reform of the tax system and improving the local tax system.The Fourth Plenary Session of the 19 th Central Committee of the Communist Party of China proposed to promote the modernization of the national governance system and governance capacity.In combination with the consideration of accelerating the improvement of the socialist market economy system in the new era,the selection and cultivation of new local main taxes are related to the overall situation and the long-term interests.Therefore,from the perspective of the construction of the main tax,we should finish It is imperative to improve the local tax system.This paper is divided into six parts.The first part is the introduction.It mainly introduces the relevant research background,significance,domestic and foreign research status,research methods,ideas,innovation and shortcomings.The second part is the theory of perfecting the local tax system from the perspective of subject tax.That is,the concept of local tax and subject tax,the theory of public goods,the theory of fiscal decentralization and the theory of subject tax selection.The third part is the basic situation of Huanggang local tax system construction.Taking Huanggang City as an example,this paper introduces the evolution of the local tax system in Huanggang City and the impact of replacing business tax with value-added tax on the local fiscal revenue and main taxes in Huanggang City.The fourth part is the problems existing in the construction of the main body of the local tax system.It is found that there are some problems,such as the absence of local tax subject,the incomplete law of the establishment and division of local tax subject,the small tax administration authority of local government,and the lag of local tax reform.The fifth part is the comparative analysis of the international experience of constructing the local tax system from the perspective of the main body tax.Through the study,comparison and analysis of the local tax system of the United States and Japan,it is found that income tax and real estate tax are the main tax choice of most countries,and legal protection and institutional setting are also supporting conditions.The sixth part is the construction of the local tax system in China from the perspective of the main body tax.Through the analysis of the feasibility of each proposed tax of the main body of local tax,this paper concludes the scheme of combining value-added tax share with personal income tax in the short term,and combining long-term personal income tax with real estate tax as the main body of tax,and puts forward other matching measures to build the local tax system in China.