| Along with the finance organizational reform of the Chinese tax distribution system and the tax reform of industry and commerce systems officially carrying out, the place tax revenue took an embryonic form of the relative independence and integrity system has initially revealed the clue. Because of the main intention of the tax reform was in order to reverse the excessively low assignment pattern of the central level funds income proportion in 1994, therefore, the place tax reform then seriously lagged. The place tax revenue system does not perfect, it has become the important attribute which hinders the development of the place economy.Regarding what is the local tax, the Chinese and foreign experts have many kinds of different definitions, the author has profited from many scholars'studies, summarizes the local tax definition, namely , the local tax is in order to realize the function of the local authority, according to the stipulation of a national tax, by the central committee or the place legislation, is responsible to levy by the place and to have certain management authority, and all the income always completely belongs to local government, the local tax is the total appellation of each categories of taxes. The local tax theory is based on the Western decentralization theory and the theory of the tax distribution system. The local tax system includes the local taxation system, the local tax collection system, and the local tax safeguard system. It has a significance to us to use for reference with the construction of the west developed country's place system. At present, there is many questions in our country's local tax system, such as the intergovernmental tax power division lacks a stable rule, the tax revenue legislative power excessively concentrates in the central committee, the legal jurisdiction is divided confusionally, and so on, in view of the above questions, this article proposes the countermeasures to consummate our country's local tax system. |
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