Research On China's County Fiscal And Taxation System From The Perspective Of Governance Modernization

As the core of the system of the allocation of public resources and fiscal system science reasonable and not directly related to the national harmony and stability and the people live and work in peace and contentment.With the market economic system reform of our country deepening,the field of taxation problems began to appear gradually,such as central and local financial authority and powers are not equal,taxation arrangement is not reasonable,free of transfer payment etc.,not only caused the county government excessive intervention market behavior,and market risk,but also a profound impact on the public service quality and social fairness and justice.Is closely related to the modern financial system and the modernization of national governance,governance from the perspective of modernization,reform of taxation system core is established standardized and transparent budgeting system,promote tax fairness and reconstruction of modern government and market relationship between,play a good market in resource configuration a decisive role in the process.The county government is the world.Accelerate the reform of the county tax system,and gradually establish a modern financial system is to achieve the modernization of national governance,and effectively promote the equalization of public services,the prerequisites.In this paper,the case study and comprehensive analysis of the organic combination,to the modernization of management as the research angle of view,in Yingkou City,the old border as a case study and in the interpretation of its tax system reform process and development direction based,to present the old border tax system existence launches in-depth analysis of the problems and their causes,and puts forward some feasible measures.Besides the introduction and conclusion,is divided into three parts gradually expanded: first part,under the premise of clear fiscal system,modernization of management concept,discusses in detail the governance theory,theoretical preparation for in-depth analysis of county finance and tax system of our country.The second part,a brief introduction of Yingkou City,the old border situation and the reform of the taxation system,and to present the old border tax system exists the problems and causes of developing comprehensive and in-depth analysis.The third part,in Yingkou City,the old border as a sample,focusing on the exploration of the path of the county fiscal system reform in our country,mainly scientific delineation of intergovernmental fiscal responsibility,continued to strengthen fiscal supervision and management,gradually optimize the tax structure and promote the standardization of tax system,in order to promote in Laobian District Public Finance and taxation system to be perfected gradually,fit the development trend of modern management.