Research On The Historical Evolution Of Tax Rebate In China

With the proposal of the regional coordinated development strategy of the the19 th National Congress of the Communist Party of China,some scholars have discussed the relevant research on the tax rebate system.It has become a consensus that the tax rebate system plays a negative role in regional equalization.Because the tax rebate widens the regional gap,scholars have called for the abolition of the tax rebate system increasingly.After the foundation of the People’s Republic of China,on the road of leading national development,the Communist Party of China actively explored and practiced how to deal with the financial relationship between the central and local governments,and basically experienced three stages: unified revenue and expenditure,contract responsibility system of finance and tax distribution system.In the 1990 s,the reform of the tax distribution system began to break through the method of dividing income according to the subordinate relationship,and formed a scientific and institutionalized method of dividing income according to the nature of taxes and the needs of state functions.When introducing tax distribution reform,the CPC put forward tax rebate system with the principle of " base + increment".This system successfully resolved the resistance of local reform and achieved the goal of reform,which fully reflected the advanced nature of China’s party.The successful practice of this system paves the way for the follow-up reforms and takes a solid step towards China’s financial modernization! In the existing relevant research,the background of the tax rebate system is relatively shallow.Suggestions on whether to abolish the system on the basis of unclear background will inevitably produce a sense of confusion.This paper systematically reviews the background of the tax rebate system,comprehensively summarizes the historical role of the tax rebate system,and explains with irrefutable historical facts that the Communist Party of China has strong road confidence,theoretical confidence,institutional confidence and cultural confidence in the process of building a socialist modern country! On the basis of a comprehensive and systematic elaboration of the background and concept of the tax rebate system,this paper puts forward reasonable recommendation on whether to cancel the tax return system.