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On the Present Situation and Perfection of the tax system

Author: MaHuiHui
Tutor: WangZuo
School: Central University for Nationalities
Course: Economic Law
Keywords: tax-sharing system duties financial abilities transfer rules
CLC: F812.42
Type: Master's thesis
Year: 2011
Downloads: 655
Quote: 1
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Abstract


Tax-sharing system is a quite ideal pattern to deal with fiscal distributive relationship of governments in the market economy, and is carried out by most countries with market economy in the world nowadays. As an institutional arrangement, its essence is distributing legislative power, judicial and enforcement power of tax between the center and the local government so that the duties can match the financial abilities. Tax-sharing system has been put into practice thoroughly in our country in 1994 on order to meet the requirement of setting up socialist marker economic system, and it has been proved a positive choice. However, it has exposed many problems with the development of our country’s market economy. Its disadvantages are resulting from the imperfection of the tax-sharing system, which can produce an influence on its effect. So it is necessary to make further research on how to make further improvement of our country’s tax-sharing system.The theory of the tax-sharing system is introduced in the beginning of this thesis, and there is a comparison about the difference of the tax-sharing systems in different countries with market economy in the world. It is mainly analyzed the special disadvantages of our country’s tax-sharing system, such as the imperfect tax-law system, the irrational distribution between the duties and the financial abilities, the imperfect transfer rule. It is discussed how to improve our country’s tax-sharing system from the angles of strengthening the system and the logical decentralization.There are four chapters in this thesis:Chapter one:The theory of the tax-sharing system. The intention, the theory evidence and the theoretical basis are introduced in this chapter, which are the preparation of the ensuing chapters.Chapter two:The comparison of the foreign tax-sharing systems. There is a comparison and analysis about the tax-sharing systems of the USA, Japan, India and Brazil. Their advantages are summarized and used in order to improve our country’s system.Chapters three:The problems of our country’s tax-sharing system. This is an important section, which discusses the deficiencies of our country’s tax-sharing system. Above all, it is analyzed the lack of the tax-law, which has led to there is no enough laws to abide in the tax field. Secondly, in the second section and the third section, it is analyzed for the asymmetry between the duties and the financial abilities. The lower level the government is, the higher social public service burden it bears and the weaker financial abilities it has. Finally, it is analyzed the present condition and problems of our country’s transfer rules, such as complex transfer ways, unreasonable structure, unscientific allocation method, and basic law’s scarcity and so on. The analysis above makes adequate preparation for the reform measures raised in the later chapter.Chapter four:The perfection and institutional construction of our country’s tax-sharing system. This is the key part of this paper which puts forward some ideas for the institutional construction of our country’s tax-sharing system, such as:building a set of tax law system, which is whole and scientific, and intrusting the power of the tax law-making; dividing the duties reasonably and definite ranges of the function and the expenditure between the center and the local government; carving up the financial abilities by the duties, adjusting tax types and their proportions, and building the local tax system; improving the transfer rules, including its method, pattern, objects and Commitment mechanisms.

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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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