The Research On Selecting Yhe Main Tax(es) And Local Tax System Reform

In the financial management system, perfecting local tax system has been the focus of exploring finance theory in our country. Along with the advancement of " the VAT instead of Business tax " in our country, local governments lacked the main tax revenue. It had brought the urgency to the modern local tax system. At the same time, the third plenary session of the 18 gave the basis and important pillar of the governance to the fiscal and taxation system reform. It had brought the importance and necessity to the modern local tax system.The purpose of this paper is through the combination of theory and empirical research,searching for ways to build modern local tax system and countermeasures.Based on a comprehensive literature survey progress analysis, and theories and practices, it forms this topic research and and the main research task in five aspects: the research of theoretical basis,local tax system theory research at home and abroad, local tax practice study abroad,fostering the subject of local taxes, countermeasures of building modern local tax system.The study finds that: the construction of modern tax system of the breakthrough lies in cultivating place for duty; foster local duty by the objective environment of economic development, subjective macroeconomic regulation and control goal and the local collection and management level of the three common decision. In the framework of national governance system construction of modern local tax system, need to give full consideration to the complementarity between local taxes and coordination between local tax system and other systems.For the selection of main tax of local, this study is to use the ISM to explain the influencing factors of local tax revenue growth and analysis:The deep influence of local tax revenue growth factors is where local industrial added value and added value of the third industry. Local tax revenue growth of the middle influence factor is the local economic growth and local residents’ consumption ability.Consumption tax is middle factors, but the current consumption tax should not be as the main local tax.To macroeconomic regulation and control goal, can a sales tax on retail link and as the main body of taxes at the provincial level.The main content of this study is composed ofeight chapters in six parts :The first part of this article is composed of the first chapter, the second chapter and the third chapter For the theory part. Mainly elaborated the selected topic background and significance of this study.On the related research, and put forward the possible innovations and shortcomings of this study.This study lays a foundation for the next chapters.The second part is the practice of local tax system in our country and carding and analysis. The content includes:(1) the implementation of the local tax system in our country present situation analysis, and put forward the existing problems;(2) to our local taxes system of the analysis of the function orientation and implementation mechanism, puts forward the direction of the reform of local tax system in our country.The third part is to explore the local tax practice abroad.This study chose the United States, Japan and Germany, and in the local tax management system, the local tax collection and administration system and the local tax structure three aspects.According to the comparative analysis of the three countries, it is concluded that enlightenment on modern local tax system set up in our country:Tax right division national political system structure and legalization process should be considered.Scientific and reasonable design of local structure is the core.When improving the tax collection and administration system, should pay attention to the tax supervision and inspection.The fourth part is the study of the selection of main tax problems.First of all, this study will apply the ISM model of concept introduction.Next to the connotation of modern local tax system.Then expounds on the public goods theory, the optimal tax theory, the tax burden on theory and stakeholder theory.Four theories will be mainly used to establish the overall framework of modern local tax system structures, and in some small details on tax reform.The fifth part is to design the local tax system reform plan.This article is from the local taxation and local taxation structure and local tax collection and management and exploration on the three aspects, finally it is concluded that the modern way of local tax system.A local taxation aspects: central tax and takes still maintain the status quo, all by centralized legislation.Local tax structure aspects: reform of resource tax, levy environment tax, urban maintenance and construction tax reform, simplify the land value-added tax,cancel the stamp duty.Local tax collection and administration aspects: to build a adapted tomodern local tax collection and administration mechanism and tax service.. The sixth part is on the basis of the above analysis and research on the related policy Suggestions on the reform of local tax system. Including: the tax law system, local non-tax revenue, fiscal transfer payment system and budget system. This chapter puts forward the corresponding perfect way: the tax laws;local non-tax revenue-The need to keep charging projects at the same time, through the legal rules, make the charges and fees really become a supplement of government revenue;Fiscal transfer payment system;The budget system.The main innovation points in the present study is:(1) Using governance theory to analysis of tax right division problem. This is the return of the nature of tax right division,and enrich the theory of financial analysis.At the same time this also is helpful for promoting local tax system reform and the synchronicity of the functional change of local government.(2)With stakeholder theory to analyze the local tax collection and administration.This is a new Angle of view, is an extension of existing research, to perfect the local tax collection and administration provides a new way of thinking.(3)Explained in structure model(ISM) to analyze the problem of selecting principal tax.This is a try of the application of system engineering theory to finance.This is a new way of thinking to select the main tax.In this paper, the deficiencies are:This article key problem is how to select the local duty,and other questions of local tax system reform in explore deeply.In this paper, based on foreign local taxes system of tax system design.The concrete implementation of the requirements and conditions in our country, but also need further verification to the practice and research.At the end of the paper finally puts forward the countermeasures, only for local problems, and its effectiveness in practice.It remains to be further practice test and analysis.The paper further research direction are:(1) the optimal property taxes.From this Angle to study a few: one is to use microscopic model to study the optimization path of the property tax;Second, with institutional change to study the property tax system.(2) the quantitative comparative analysis of tax function.Can be considered from the Angle of the two: one is to use macroeconomic model for quantitative analysis;The second is to use price conduction mechanism microscopic analysis.