The Research On Existing Problems And Perfecting Countermeasures Of Liaoning Local Taxation System From The Perspective Of Fairness

After entering the new century, with the economic and social development and scientific outlook on development establishment, national and local levels of government attaches more and more importance to local taxation regulation of the economy and the role in regulating income distribution, social aspects for local taxes to the lives of the masses and income produces influence is also more and more attention. In this situation, the State Administration of Taxation put forward reform of tax and local tax collection and management to pay equal attention to working train of thought.The author as one member of national taxation reform leading group, deeply analysis ed the existing problems in our local taxation system and tried to find out how to solve them by the overall thinking experience of local taxation reform and years of collection and management practice. First of all, this paper gave the definition of taxation and described the the theory of taxation fairness Secondly, this paper analysised the standard of taxation fairness in theory and practice and then analysised the management situation of liaoning province. The liaoning local taxation existing problems and causes are analyzed. Finally, the author gave the view of liaoning taxation reform under the taxation fairness.This article mainly uses the normative analysis, qualitative analysis and empirical analysis methods. It mentioned taxation fairness criterion in theory. Then use a large number of examples of the argument, then concluded that the current our country local taxation system had the conclusion of fairness, at last, the normative analysis and qualitative analysis study of Chinese local taxation fairness of realizing ways.