The Study Of Establishing The Main Tax Category Of The Local Government

The reform of the system of tax allocation in 1994, had established our regional tax revenue institution system. On the tax revenue income division, keeping central financial revenue is the most important; the biggest part of the tax category is delimited to the central tax, the rest for the local tax is very small and dispersed, so the tax department pays less attention to the local tax categories. At present, the local tax category is dispersed, the main tax category is incomplete, the stability, independence, and sustainable of the tax's basis are bad, the growth of local tax revenue is lack of system guarantee and tax resource foundation. As a result, the local finance income will be unstable, and this seriously influence local authority fulfill their duties. Therefore, in order to consummate the public finance and local tax system, it is quite urgent to establish the main tax category of the local government.In this dissertation, firstly through the theoretical analysis of the main tax category of the local government, the author shows common principle of dividing the tax category, characteristics of the main tax category of the local government and its main influence factors. Then the author selects some examples from the developed countries and the developing countries, in order to introduce the foreign tax categories construction. Because of politics and economic system, the economical development level, most nations choose the property to be the main tax category of the local government. On this basis, the author analyzes the condition of the main tax category of the local government in our country, through researching the tax income structure and studying the present situation and development tendency of the local tax category. Then the author proposes the main tax category of the local government isn't prominent in our country at present, and points out its reasons and methods. Based on the above discussion, the author argues that we lack the condition of making the property tax to be the main tax category of the local government. With the development of economy, the property tax ought to be the main tax category of the local government after the reforming of tax system. Therefore, we draw the conclusion: according to "the eleventh five-year plan" and "three steps walking", integrating with our country economy level of development, we should establish the main tax category of the local government step by step. At the same time, considering the regional difference, we cannot choose the main tax category of the local government samely. We should establish the main tax categories according to the regional economic development. In a word, the main tax category system which has the difference should be carried out. Finally, the author proposes the concrete conception of establishing the main tax category of the local government, and discusses the reforming strategy and tax system construction of real estate tax which is the main constituent of the property tax.The main innovation of this thesis lies in: First, the innovation of the study angle. The thesis's consideration to the topic is comprehensive. The author puts forward new suggestion on establishing the main tax category of the local government. Second, innovative research methodology. The author uses the means which integrates qualitative analysis and quantitative analysis. While using qualitative analysis, the author makes good use of the comparative analysis in order to complete quantitative analysis of the correlation data.