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Based on the Enterprise Tax Burden of Structural Tax Cuts Research in China

Author: XuWeiXing
Tutor: XuZengYang
School: Central China Normal University
Course: Public Administration
Keywords: Local taxes financial power The governance Tax Legislative Power Tax Administration Authority
CLC: F812.42
Type: Master's thesis
Year: 2013
Downloads: 139
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Abstract


The local taxes,as the state’s tax component, has important practical significance in r eflecting the tax equity distribution relationship between central and local government,co nsolidating grassroots political power, equalizing basic public services,safeguard nationa1security and stability, promoting local economic and social development, building a wel1-off society and realizing the dreams of China. With the full implementation of the VAT sales tax reform, tax reform of1994through the formation of local tax, with the current s ituation of our country and the economic and social development were not suited to the u rgent need for us to continuously reform and innovation and improvement.This paper consists of five parts:The first part focuses on the concepts and principle s of local tax system for further in-depth analysis of foundation in theory and basis. The s econd part is a comprehensive overview of China’s current local tax system, recalling the historical process of the local tax reform. The third part is the in-depth analysis of the loc al tax system existing bottlenecks, management rights from the local tax legislative powe r asymmetry, local tax structure irrational, the main taxes unclear, the legal system of loc al taxes not perfect, the financial allocation mechanism unscientific, tax collection and m anagement not standardized, the five aspects of in-depth analysis. The fourth part is the a nalysis of three foreign local tax models, to summarize the worth learning experience,and note that lessons should be learned. The fifth part is made in close connection with Chin a’s actual countermeasures and suggestions to improve the local tax system.As current study of small tax reform is limited, this paper concentrates on the latest developments of the situation, to integrate theory with practice, checking the latest tax la ws and regulations and data, learning from foreign advanced countries where the tax syst em construction experience to new perspective, scientific attitude, improve local tax anal yzes the basic theory and practical problems, the formation of innovative, forward-looki ng perspectives:First, a more systematic study of the local tax situation at home and abr oad, come to our local tax system should be central centralized decentralized centralizati on bound into the basic idea. Second, the proposed tax reform must adhere to local prope rty rights and powers matching and unification, and further improve the comprehensive f inancial allocation mechanism. Three is proposed to optimize local taxes based on the ta x structure, controlled by the central importance of local tax legislative power devolved t o provincial and local governments to appropriate certain local tax legislative power to le vy management rights should be fully handed over to the provincial level and below the government. Fourth, that the management of local taxes according to the law, through th e " Tax Law" and " local taxes General" and to clarify its position, standardize their ma nagement. Four is proposed to create Main Local Taxes, ensuring the stability of local t ax sources. Such as the property tax, sales tax for the main taxes and other local taxes. F ifth, local tax reform needs to promote co-ordination, implementation of the comprehens ive reform of the government and so on.

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CLC: > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Tax
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