Research On Establishing And Improving China's Local Taxation System

The Tax Distribution Reform in 1994 have created a good institutional condition for the establishment of the local taxation system of our country,On the other hand,it has fixed the fiscal and tax revenue distribution relationship between central and local governments from the institutions relatively.Although the tax distribution system has undergone several reformations,the construction of the local tax system hasn't been considerd as a whole agenda,and it has not yet built up a complete local tax system in China today.With the rapid development of economic and social,the current local taxation system has been unable to meet the further development requirement of economic and social in recent years.Under the transformation reform background of Business tax to VAT,this paper analyses the relevant theoretical of local taxation system of some famous experts and international experience,and then from the actual situation of Beijing,I analysis the present local taxation system building situation of Beijing from few perspectives.Then this paper put forward some typical problems existing in the current local tax system of Beijing.And then,according to the situation of our country,this paper focuses on some typical countries' location taxation system building case of centralized type and moderate decentralised countries,such as UK,France,Germany and Japan.In reference to international experience,this paper try to propose the guiding ideology and basic principles of constructing the local taxation system of Beijing in conformity with the national and the city's conditions.And then according to the present situation of Beijing,this paper puts forward the basic frame of how to establish and perfect the local taxation system,and then puts forward the specific reform proposals according to the stage of development.