Property Tax Collection Predicament And Local Fiscal Revenue Growth

In 1994, the turnover and income tax at the tax system reform, although have achieved remarkable success, but the reform of property is relatively backward, property taxation system remains to be further perfecting the tax, tax revenues, lack of subject, and local administrative and economic development level, obviously not adapt to the needs of the development of social economy.This study management, administration and economics as the theoretical basis, using comprehensive analysis, comparative analysis, the tax management system analysis, system of local taxation, especially after the role in local financial property is discussed, the analysis found that grassroots governments have no duty, lack of financial guarantee, lianyungang grassroots governments provide public services, the decline in efficiency of municipal (county) level budget is not complete. From the property of local fiscal revenue and local government needs a stable financial sources of comparison between, can understand to see where the property of financial positive role and local governments will also hold "jian watermelon nor threw sesame" attitude, hope to increase the income property through local financial and taxation reform in China from aspects of the effective approach.By analyzing the difficulties in lianyungang and stable property tax collection, local fiscal revenue from the policy Suggestions put forward as follows:reconstruct our national property taxation system, property tax collection to solve the current problems appeared in the process of reform, property taxes, the establishment of scientific part new property, give full play to the role of the property with stable local fiscal revenue.