The Construction And Perfection Of Local Tax System In Yunnan Province

The establishment and improvement of the local tax system plays an important role in organizing local fiscal revenue and promoting local economic growth.In 1994,the reform of the tax-sharing system initially formed a relatively independent local tax system.However,the division of taxation system was not complete in the division of tax rights and tax revenue.With the deepening of reform,the continuous development of the economy and the implementation of the policy of increasing revenue,there is not enough local revenue to make up for expenses and other issues.Improving the local tax system is to solve the local tax revenue scale is small,unreasonable taxation and other issues of the inevitable requirement.At present,there are many problems that need to be solved urgently in the local tax system of Yunnan Province.This paper analyzes the current situation of the local tax system in Yunnan Province,puts forward the existing problems of the local tax system in Yunnan Province.Through the study of the relationship between the local tax system and economic growth in Yunnan Province,Suggestions on the Improvement of Local Tax System.The construction and improvement of the local tax system is one of the important contents of deepening the tax reform.The reconstruction and perfection of the local tax system is of great significance to reform the tax theory,establish a scientific and reasonable local tax system and tax theory system.The study on the construction and improvement of the local tax system in Yunnan Province provides theoretical guidance for the reform of the local fiscal and taxation system in Yunnan Province.Six chapters are divided in this research article.The first chapter proposes the article's research background and significance,paves the way for the main part of the article,and points out the innovation and deficiency of this article.The second chapter mainly introduces the relevant theory of the local tax system,defines the connotation of the local tax system and the connotation of the tax system structure,and introduces the relevant theory of the local tax system.The third chapter analyzes the status quo of the local tax system in Yunnan Province,and analyzes the existing problems of the local tax system of Yunnan Province based on the current situation of the local tax system in Yunnan Province.The fourth chapter analyzes the relationship between taxation and economic growth in Yunnan province by analyzing the empirical study on the relationship between local tax system and economic growth in Yunnan Province,and analyzes it based on the empirical research results.The fifth chapter is the international and domestic experience of the construction of the local tax system.According to the experience of the construction of the local tax system in some countries and the experience of the construction of the local tax system,the author puts forward some suggestions on the reform of the local tax system in Yunnan Province.The sixth chapter is based on the analysis of the article to improve the local tax system in Yunnan Province to make recommendations.