Construction of the main local taxes, local taxes, improved tax management system

[Paper Keywords] local tax revenue management Tax Legislation
[Abstract] local tax management system is divided between central and local legislative and local taxes, the right to a system of tax Administration, tax Administration system, which is an important pArt. Local tax legislative and tax revenue in the central and local management divided among the buildings of different combinations of local tax management system to form a different pattern. in our tax system reform, the reform of local tax management system is lagging behind, although the local government established a fixed income. But the tax power is still highly concentrated in the central and local governments according to local conditions not conducive to the development of regional economy, does not conform to the tax system for the central and local taxes by asking the right of reasonable requirements.

First, the management system of the status of local tax
1. Taxes by more thorough approach. The central main tax return, isolated sources of tax revenue to the local
Establishment of two central and local tax system. The central government fixed income, including customs duties, value added tax, consumption tax, the central corporate income tax, local banks and foreign banks and non-bank financial corporate income tax, railway sector, the Bank, the Insurance Corporation and other centralized payment of income (including business tax, city maintenance and construction tax) and so on. local finance fixed income include: business tax, local income tax, urban land use tax, personal income (excluding household savings deposit interest tax), fixed assets investment tax, urban maintenance and construction tax, property tax, vehicle and vessel usage tax, stamp duty, slaughter tax, agricultural tax, special agricultural products of the agricultural tax revenue collection, land use tax, deed tax, inheritance tax and gift tax, land tax, the state-owned income paid transfer of land.

The central government and local governments to share revenues, including value added tax, resource tax, securities transaction tax. VAT 75% Central share and local share 25% resources tax divided by variety of different resources, land resources as a local income tax, offshore oil resource tax as the central revenue. securities transaction tax of all central and local governments to share 5O%.

2. High concentration of tax, local motor less power
Tax Legislation in China are concentrated, has long been China's planned economy, the traditional system in the early establishment of a market economy is difficult to completely reversed. Central taxes, shared taxes and local taxes to be concentrated in the central legislative power to ensure that the needs of the central adjustment of economic . both the central pArt of the return share of local taxes or tax laws and major policies, including the introduction of the right to tax scope, unified by the central government regulations. specific regulations by the Ministry of Finance or the State Administration of Taxation making. local government only by country the implementation of tax policies and regulations. But where there is a certain mobility rights, such as travel tax, property tax levy, the provincial people's government decided to stop collecting. forgiveness of some local tax authority at the provincial level at a certain tax authorities for approval.

3. Organization is divided into
������ implementation of the tax system has set up a central tax system, that is, cities and counties with state taxation, the implementation of vertical and vertical funds management personnel, responsible for the central pArt of the tax revenue and shared tax revenue, with the local tax system, the implementation of management and funding of vertical horizontal management, the burden of local tax revenue.

Second, our assessment of local tax management system
1. Taxes by the lack of scientific and normative. The concept of local taxes is not clear
Tax sharing system, although the tax is divided into central taxes, local taxes and shared taxes, but the criteria for the classification disorderly, there by tax division, there are by industry, but also by enterprises of economic attributes and subordinate division. If the corporate income tax divided into the central corporate income tax, foreign enterprise income tax and local corporate income tax, the central enterprises and foreign income tax planning for the central fixed income. local enterprise income tax planning for the local fixed income, but not including local banks and foreign banks and non-bank financial corporate income tax , the urban maintenance and construction tax planning for the local fixed income, but not including the railway sector, the Bank, the insurance companies pay pArt of the focus on the individual income tax planning for the local fixed income, but interest on personal savings personal income tax recovery When, in turn this pArt of the central income tax is zoned. This makes the business tax in local taxes, personal income tax, resources tax and stamp duty and so has the shared nature. This division of overlapping ways, contrary to the specifications of the tax system, resulting in Central Tax and the connotation and extension of local taxes can not be accurately defined.

2. The current system is too focused on local tax Administration
First look at China's national conditions: on the one hand, China is a unitary state, has long practiced a highly centralized political system and economic system, is currently China's goal is to market, should strive to promote and safeguard the formation of a unified national market and development requirements of those taxes in the right objective focus, but on the other hand, China's vast land area, is extremely uneven regional economic development, three regions showed three major economic zones of the gradient was different, and because of its geography and historical traditions and other factors, the economic content of each region with different features, which will inevitably lead to a distribution all over the country between the sources of tax revenue, taxation and tax burden of the cost of capacity, and many other differences, but also requires an appropriate objective of decentralization, enable local governments to the characteristics of the region under the regional tax policy flexibility and timely solutions to problems arising in the economy. can be seen, requires centralization and decentralization of the factors requires the coexistence of pure centralization and decentralization alone can not meet China economic, political and other aspects of a variety of needs. For my country, to establish a scientific system of tax Administration is to find the best combination of centralization and decentralization points and combined way.

Third, the Local Tax Reform of Management System
1. Legislative power of local tax
(1) to give local governments the possibility of some tax revenues and the need for legislative
First of all should be clear that local governments can have a tax of legislative power, depending on the country's legislative system. Article 100 of the Constitution states: "provinces, municipalities and autonomous regions of the NPC and its Standing Committee, the Constitution, the laws and administrative contravene the regulations under the premise of local laws and regulations could be developed ", which for our own local taxes, local governments can provide a legal basis for legislative power. Second, empowering local Tax Legislation is necessary to economic development in China adapt to the situation of imbalance , it will benefit local governments according to local conditions, according to sources in the region distribution of tax costs, economic characteristics and other factors to develop a flexible tax policy in the region to more effectively organize income and regulating the economy, while a number of through local legislation of a tax nature of the reasonable fees into local taxes, fees and charges for excessive change the current chaos out of control situation, straighten out the state order of distribution is also a big help. can be seen, starting from the real economic situation, given a certain place Tax Legislation is absolutely necessary.

(2) local tax legislative power between central and local legislative power by local taxes between central and local governments in how the division of legislative power which owned the Central taxes, which go places, then from the political and economic point of view specific analysis . I believe that: (1) To ensure and maintain the unity of the country decree a unified national market, for a nationwide general levy taxes, the legislative power of the central return, (2) For obvious geographical characteristics, the distribution does not have a national universal sources, local economic development in the region, according to the specific situation and actual needs for legislation, the introduction of local taxes. It should be noted that the introduction of new taxes in place, you can not occupy the central tax base, can not affect the national macro-control and national unity market formation, should be conducive to regional economic development, and fully taking into account the ability of the tax burden on local people. Therefore, in the local power while also giving them the necessary constraints to ensure the implementation of the above principles, this Central should be reserved to levy new taxes on the local veto. reposted elsewhere in the Research Papers Download http://www.hi138.com 2. Management of local tax revenue
Taxes by local legislation, the tax administration should be vested right to the natural place for a nationwide general tax levy of local taxes, the legislative power of the central, but for some local taxes can and should enjoy certain tax management. Legislation rights and management rights in the intersection between the different levels and by the right combination of tax would be more flexible and elastic. are based on the attributes of each class and adjust the tax effects of the economic management of China's tax division as follows:
(1) involves safeguarding national interests and national macro-control taxes, all of its rights shall be vested in the central tax administration to ensure the unity of the country's foreign policy and tax policy the central government and complete implementation. Such as: personal income tax and resource tax. specific functions such taxes from their point of view, this should be placed under the central tax system, but because of the tax-sharing system is not perfect, collection lags behind and support the central and western regions, and many other reasons why they are being attributed to local government. Obviously, such a tax in order to ensure a specific function into full play, the tax administration should be fully placed under the central power.

(2) sources of tax revenue taxes have liquidity, and its power should be attributed to the central tax administration to maintain a unified national market. Such as corporate income tax, business tax, urban maintenance and construction tax and other factors of production directly affect the flow of tax. If such a tax revenue management of decentralized control to local governments, is bound to affect the formation of profits and commodity prices, a negative effect on economic performance. because: (1) does not exist in local government budget constraint cases, this will inevitably lead to inter-regional tax incentives comparisons, in order to attract a variety of factors of production flow to this region, it will not only reduce tax revenue, and contrary to the principle of tax neutrality, the role of interference with market mechanisms, leading to inter-regional, unfair competition among enterprises, reducing the economic operation efficiency, resulting in the excess burden of tax on the economy, (2) presence in local government budget constraint case, because the developed areas of economic prosperity, adequate sources of tax revenue, in the lower tax rate, more cases relief can be given more more tax revenue, while the poverty-stricken areas to balance the budget for this level, its tax breaks and little room to lower taxes, this will inevitably lead to "more than the poor poorer and the rich more than the rich" situation. Of course, such a tax in specific analysis of individual tariff lines should be judged, for some suitable for projects operated by local sales tax, the tax administration is still more decentralization of power to local governments, such as France will drink sales tax, entertainment tax, tolls designated as local taxes, local government management of its own revenue.

(3) sources of tax revenue does not have the liquidity, will not affect the factors of production flow in the country, does not interfere with the market mechanism of resource allocation tax, the tax administration will be fully devolved to the right place. Certain acts, such as property taxes and tax . Property tax is an important feature is its sources of liquidity have generally have not. Of course, property taxes, including legal and natural persons taxable, the tax on corporate property, if the high and low around the tax burden, may affect the re-investment When the flow of funds, but the impact of capital flows relative to other factors such as market demand, factor prices, etc., slightly higher or slightly lower property tax burden will be much affected.

Behavior is a national tax in order to achieve a particular purpose, some specific acts of the taxpayer for the taxable tax. Acts with a strong time-sensitive tax, and some also have the characteristics of local conditions because of the time. Visible behavior of tax with the intention of the State's regulation of closely linked, such as fixed assets investment orientation regulation tax. but there are still some of the economic behavior of tax for the whole country has little effect, more suitable for local conditions to be determined by the local tax policies, such as the slaughter tax, banquet tax , deed tax, farmland occupation tax. Therefore, for acts of property taxes and some taxes, the local area according to the specific circumstances of the adequacy of such sources, the level of tax costs, the size of the gap between rich and poor in the region and the budget is balanced and so kinds of factors to determine the property tax and part of the act and stop collecting tax levy taxes, tax adjustments and tax relief. in improving the revenue-sharing system, particularly in the payment system with the transfer of science, the balance between budget constraints and the two regional economic development a strength of mutual checks and balances make the local tax administration to exercise the right of the Government in accordance with the full features of this region and the actual circumstances act with caution in order to achieve high efficiency, low-cost organizing ���� and effectively regulate the economy purposes.

Of course, because our present is not very clear division of powers, the transfer payment system is still in the transitional stage, the decentralization of tax incremental approach should be adopted in all local taxes to the tax legislation of the right to make provisions for decentralization, to be tax-sharing sound system to a certain extent, then the form of tax administration system by the tax to be clear and the right to regulate.

3. Reasonably determine the local tax system, the main taxes, the local tax structure optimization
Currently many countries of the world, local taxes, property taxes as the main taxes. I believe that, when the main taxes in the choice, we can not completely copying foreign practice, only in accordance with a phased Different Periods in China's national conditions, to dynamically determine the subject tax. The first stage (recently), this phase of the main types of taxes is given to the existing tax reform as an opportunity to present some of the large amount of local tax revenue, such as business tax, enterprise income tax and urban maintenance and construction tax, as the main taxes, the second phase (medium) this period, the main local tax reform in a transitional period taxes, mainly taxes in the first phase of the main functions on the basis of the gradual weakening of the main cultivation of new taxes to corporate income tax, personal income tax and property tax as the main taxes, the third stage (forward), China's economically developed during this period, the reform of basic and international practice, so you can reference to international practices, the establishment of taxes to property taxes as the main mode of local taxes.

Reform and improve the local tax management system, establish the socialist market economic system to adapt to the tax sharing system, for the correct handling of the financial relationship between central and local, to mobilize the enthusiasm of the central and local, are of great significance. We should learn from international experience, according to China's reality, the establishment of local tax with Chinese characteristics, the management system. Links to Research Papers Download http://www.hi138.com