An Analysis Of The Problems In Deepening The Reform Of Finance And Taxation System In The Western

Fiscal and taxation policies are related to people’s livelihood. Our country has a long history, which is come from Wang Anshi to Kangxi and Qianlong. Tax reforms is always have the unique charm with the development of society. According to the Third Plenary Session of the Eighth Central Committee, fiscal and tax reform has been in a theoretical discussion of the hot spot, and the problem of fiscal and tax policy have exposed to public: "efficiency first" of Finance and taxation have gradually been pushed high in equality trends; the reform of tax system has waked local tax revenue; the development of the infrastructure lead to local government contact high debt.The current taxation reform has been focusing in the country tax policy highlights, but the public ignored the historical environment and geographical factors of the western provinces. The paper sets a starting point,which is public finance. Firstly, it analyzes the connotation of tax reform and the crux of the problem, and takes it as the foundation focus.The paper posed the difference of the problems between the nation and the west. The difference is that: the infrastructure of the west is backward, ecological environment is fragile, ethnic question is outstanding, the quality of education is very poor, and the west must bear more tasks of national defense. These problems give the West greater pressure on the reform of the taxation system,and they will lead to the western government would have higher requirements.According to the characters of western backward infrastructure and ecological environment pressure, this paper is a more intuitive description of the problem, the infrastructure, education and the environment problems attributed to the analysis of the basic public service. By constructing the evaluation index system, comparative analysis of public service status of the western provinces, and Eastern and country, that basic public services in western regions uneven prominent characteristics, and empirical analysis that the level of basic public services and the financial input each other because of the conclusion of the fruit. It put forward that the low financial investment is the direct reason for the backward infrastructure in the western region, at the same time, the infrastructure is backward, which leads to the lack of economic development power, and further restricts the growth space of the financial investment.In view of the problems encountered by the tax reform, the reform of budget is the central and local powers and expenditure responsibilities in this paper. In the western tax reform, the paper put forward to strengthen the infrastructure construction of West China and improve the level of basic public services; economic structure optimization in West China, promote the advantages of industry tax policy; the adjustment of the transfer of means of payment, enhancing the financial strength of the western. But the paper have some weakness,such as: the paper don`t go deeply into the difference of the provinces in the West. So the paper need to improve in the future.