Study On The Local Government's Tax Power

In the condition of modern market economy, the establishment and improvement of the local tax system is the important premise and condition of properly handling the central and local government finance. It is the difficulty of puzzling our government which involving relationship of financial distribution between the central and local government, and involving the tax arranging of local government s legislation, execution and judicature department. How to further improve the tax-sharing system management system and improve the local tax system, how will the "soul of the work of administering the tax revenue as a consistent," to standardize the activities of local taxation more scientific and democratic, has become China's most fundamental task of building local taxation.In the first part, from the macro-perspective, it defines and analyses the local government's tax power, observes the theoretical base and existing practical requirement of local government s tax power. In the end, the author puts forward the conception of local government s tax power.The second part points out the existing problems of local government s tax power from six areas.With comparison and analysis, the third part analyzes three different tax power systems of United States, France and Japan and receives many useful suggestions from these.The forth part puts forward six measures of perfecting local government s tax power in our country to deal with the six problems in the second part.In China, research on the local tax is only a few years old. In the world, there also has little in this regard. It can be described as an innovation because the thesis discusses from perfecting local governments tax power. The thesis puts forward the conception of local government s tax power for the first time. Absorbing the experiences overseas, the author raises many suggestions, it has a certain effects on the construction of local government s tax power, while, it is not a isolate problem, it has inherent link about the relationship between the central and local government, finance and tax revenue systems;it is the component of law system entirety in our country. Accordingly, the research on local government s tax power is a continuous and unceasing perfecting process.