The Research On Taxation Mechanism Based On China’s Economic Development Model Of Local Government

From the mid-1990s, China began showing from labor-intensiveindustries to capital and technology-intensive industrial structure upgradingtrend.1995Fifth Plenary Session of the14th Party Congress proposed toachieve a fundamental change of economic growth model, you must reversethe existing "extensive" model of economic growth, and gradually to"intensive" and "content-type" transformation of economic developmentmodel.2007President Hu Jintao at the Central Party cadres at provincial andministerial leaders made a speech training course, the transformation ofeconomic development mode to focus on the development of quality andefficiency. In order to achieve this goal, the state has experienced a taxsystem reform, restructuring state-owned enterprises and townshipenterprises, financial reform, administrative reform and a series of institutionalmechanisms for change, hope so fundamentally dependent on localgovernments to get rid of high investment, high energy consumption, highpollution of the extensive mode of economic development, and take one torely on technological innovation, management innovation, industrial structureoptimization and green development resource-saving andenvironment-friendly development. However, despite nearly two decadeshave gone through ups and downs, we should be a clear understanding thatthe current tacit support of many local governments are still the originalextensive mode of economic development, such as "land finance","attractinvestment tax","run the ministries for money "," haze "phenomenon andother violations of competition rules and destroy the ecological balance oflocal government short-term behavior frequently become the focus of thecommunity. These simple extensive mode of economic development of localgovernment mainly local officials and economic interests as themotive-oriented, from the long-term considerations will seriously affect thesustainable development of the local economy, and more difficult to guarantee the stability of local financial resources, our country is notconducive to the establishment of public finance and public socialmanagement objectives.To solve the above problems, you need to Research a lot of relatedentities from the deep relationship between the interests and motivations,from the existing model of economic development and local governmenttaxation system changes found during the root of many problems. This articlefirst on the fiscal implications for the mechanism to summarize andpresentation, and then based on the current status of local government ineconomic development analysis to summarize tax mechanism appears OKmajor local economic development model, proposed changes in the existinglocal government’s economic development model taxation Countermeasures.The future direction of the reform of taxation mechanisms should shift taxreturn mode, to further accelerate the reform of the tax structure, regulateChina’s current financial transfer payment to start, from the perspective ofchanges in taxation mechanism to circumvent local government short-termbehavior, to achieve sustainable stability of the local economy development.