| After the ‘Third Plenary Session of the 18 th Central Committee of the Communist Party of China’. China is facing a new round of tax reform. Aiming at establishing the tax system in line with modern economic development. Based on the continuation and shortage of the existing tax system, the new round of tax reform will focus on the reform of value added tax, consumption tax, resource tax, environmental tax, property tax and personal income tax. Followed with the reform, the original local tax system will be broken, the income scale and the pattern of the local tax system will be changed. In order to ensure a stable local economy and a adequate financial income, the improvement of the local tax system must be put under the background of the new round of tax reform. And analysis the difficulties and challenges which will be brought by the new round of tax reform thoroughly. Then complete the reconstruction of the local system with layout and rearrange the relationship between taxes, which will have important value in both theoretical and practical application field. Based on the domestic literature review, this article analyzes the main existing problems of the local tax system. And at same time, this article points out the problems are become far more serious because of the new round of tax reform. Besides, measures on improving the local tax system are be put forwarded, which contains the general thoughts of the improvement, the implement approach, reform measures of several taxes and two supporting measures. First, the general thoughts includes widen the tax authority of local governments and ensure the local income. Second, the implement approach is being graded in three periods. Third, the reform measures of several taxes covers the added-value tax, consumption tax, resource tax, environmental tax and house property tax. Last but not least, the supporting measures includes improving the transfer payment system and the establishment of local security system. |
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