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The Current Tax Sysytem In Our Country The Problems And Countermeasures Research

Posted on:2015-04-21Degree:MasterType:Thesis
Country:ChinaCandidate:Y JuFull Text:PDF
GTID:2309330431479166Subject:Marxism in China
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18th Chinese Communist Party National Congress after the ending, deepening reforms comprehensively, driving to the modernization become the strongest expectations of all sectors of society. However, in the interests of various social jagged pattern, the task of deepening the reform carried out, the urgent need to promote the launch of the reform, and promote China’s modernization construction, the more important point is how to deal with central and local government power and financial power phase unity, the need to further improve the system of tax distribution. According to the primary stage of socialism basic national conditions in China and the basic law reform, improve the system of tax distribution is the ability to help us to further coordination of social relations, to ensure social equity.With the "Business tax changed by added-value tax" a major tax reform in this important economic reform as well as the prelude to the promotion of national tax and local tax became a national joint focus. National Tax and local tax fully discrete indeed brought to economic development of the country, improve the state revenue. But times change has occurred in the rapid development of science and technology in the case, cooperation between national tax and local tax is not a dream, so that not only help to reduce the tax administrative costs; also help establish a "service-oriented government", adhere to the "people-oriented" core stance; more conducive to rational distribution of national local revenue, and improve coordination mechanism reform, overall planning. This paper argues that the Tax State tax cooperation, is to follow the development of the reform law, is to improve and perfect the system of tax distribution, national tax and local tax cooperation does not mean that tax reform fails or backwards conclusions. I believe State tax cooperation is deepening national economic reform, administrative reform of the important links. Finally, how the current and future national and local tax cooperation, made a number of constructive comments and suggestions.
Keywords/Search Tags:the tax system, the reform and opening-up policy, cooperationbetween national tax and local tax
PDF Full Text Request
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