Local Tax Legal System Under The System Of Tax Division

System of tax-sharing reform in 1994 yielded some success, but there still were some contradictions and problems in Chinese local taxation system. Under the newly amended "China’s Legislation Law", statutory taxation was underlined, meaning that the construction of the legal system of local taxes, will change the pattern of local tax legislation, law enforcement, and its research should add new elements. This paper, first, describes the legal basis for the local tax system construction, discusses the theoretical basis of economic and local tax laws and legal system construction; expounds the importance of building local taxes from the dual perspectives of economics and law, the legal system will be integrated into the local tax disciplines to explore the theory. Second, the combination of our current legal system of local taxation reveals three local tax legislative and tax law system, tax collection and management system, such as the problems. Including, where the lack of legislative power and the implementation of tax authorities and other defects confusion; local tax laws and the lack of legal authority to build the system, and internal regulations and other issues, there are many contradictions; tax collection system in the presence of the information is not shared between agencies, increased collection costs issue. Third, the analysis of the United States, France and Japan which has three different modes of local taxes, local taxes summed up for our legal system construction can give some experience. Finally, consider the degree of market conditions and economic development of our country, and learn from the successful tax reasonable experience of developed countries, put forward power and financial power to adapt, tax law and tax fairness and efficiency as the guiding principle, local tax legislative building in Perfection three aspects of Local tax law system and the local tax collection system construction proposals.