The "Fourteenth Five -Year Plan" period is the first five -year period for my country to start the new journey of building a new socialist modernization country。"The Fourteenth Five -Year Planning of the National Economic and Social Development of the People's Republic of China and the Outline of the Far Scenery Target in 2035" is clearly proposed，Bettering the foundation and important pillar role of finance in national governance。Where，"Promoting real estate tax legislation，Improve the local tax system，Gradually expanding local tax administrative rights "is one of the key tasks。Recently, the 25th meeting of the Central Committee of Comprehensive Deepening the Reform Commission reviews and approve the "Guiding Opinions on Further Promoting the Reform of the Provincial Fiscal System"，Specific requirements for promoting the reform of the fiscal system below the province。I think，Stimulate the relationship between the intergovernmental income relationship below the province，Significant local tax system is an important support，The key setting point is to cultivate local taxes。

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my country's current tax system basically retains the features of the 1994 score tax system，and gradually formed the main focus of goods and labor taxes、Income tax supplemented，Indirect tax、Direct tax supplement，Corporate taxpayers are mainly、Tax structure supplemented by resident taxpayers。The main tax bet365 live casino games revenue sources of local governments are goods and labor taxes，Lack of main local taxes after business reform。Data display，The proportion of national VAT income in 2020 accounted for 37%of total tax revenue，Consumption tax income accounts for 8%for total tax revenue。The tax revenue structure of the local government is basically similar to the national tax revenue structure。

Before the "Raidering of Raiders"，Except the railway system、The operating tax income paid by the bank head office and the insurance company focused on (this part is classified as the central government)，The operating tax levied by the local government accounts for about 30%of the local tax revenue，Business tax was an important part of local tax revenue。Comprehensively implemented the "business reform" in 2016，The main income of the local government becomes a VAT shared with the central government。At the same time，Real Estate Tax、Tax use of land land use、Cultivation of cultivated land、Deed tax、Property and behavioral tax income, including resource tax and vehicle and boat tax, although belonging to the place，But its proportion is basically maintained between 10%-20%，Can't bring sufficient and stable tax income to the local area。Although the local government mainly obtains tax revenue through sharing VAT after the "business reform"，Consumption tax reform orientation also clearly proposes to move the levy link back and steadily decentralize the place，But the problem of lack of stable main tax system in the local tax system still fails to get fundamental solution。

After more than 20 years Bet365 lotto review of taxation system reform，The financial proportion of the central government has gradually increased，Local government's financial accounting proportion is relatively decreased，But local government's rights and expenditure responsibilities are greater than before。2011-2020 local fiscal revenue proportion is slightly higher than the proportion of central fiscal revenue，But the proportion of local fiscal expenditures is much higher than the proportion of central fiscal expenditure，The central government's transfer payment has become an important tool for making up for the financial gap of the local government。In the past ten years, the local government has undertaken fiscal expenditure higher than its own tax revenue than double its own tax income，The amount of transfer payment received by the local government accounts for about 70%of its income。

　　From the strategic global improvement of the local tax system

Improve the modern tax system，Optimized tax structure，Improve the local tax system is a key step in promoting the modernization of the national governance system and governance capabilities。Must stand at a national governance height，Adhering to the system concept，In the framework of the new development concept，Organization of overall overall planning from strategic global。

First, the construction of the local tax system must adhere to the system concept。The construction of a local tax system is by no means just looking for its own tax income for local governments。The so -called system concept，It means that the construction of a local tax system must deal with Bet365 lotto review the relationship with the new tax，It is necessary to deal with the relationship with the original tax。Specifically，On the one hand，Cultivation、When building a local subject tax，The tax target must be a non -movement object，It is mainly related to real estate insurance; on the other hand,，Considering that the local existing subject tax is goods and labor taxes，Therefore, during the reform process，It must be considered in my country's special development stage，Promoting the reform of the local tax system。

Second, the construction of the local tax system must be at the height of the state governance。The local tax system is the system of national governance，reflect the financial relationship between the central and local governments，More related to local governance。Therefore，The construction and improvement of the local tax system must be based on actual，Follow the future again。The construction of the local tax system must be incorporated under the framework of national governance，Construction of local tax system from strategic global guidance，Modernization of the national governance system and governance capabilities with local tax system construction，System problems in the construction of a local tax system at a high degree of national governance。

Third, the construction of a local tax system must implement the new development concept。Based on the new development stage，Build a new development pattern，Full of new development concepts、Accurate、Throughout the design of the local tax system、The entire process of construction and various fields。Implementation to the construction of a local tax system，It is the "local" attribute that requires tax revenue in prominent tax income，Build a stable self -income for the local government，Bet365 lotto review Take into account the regional economy、Society、Ecology and humanities characteristics。

　　Create a stable tax source for local governments

Construction of the local tax system，"Fourteen Five -Year Plan" plan is clearly proposed，"To promote real estate tax legislation，Improve the local tax system，Gradually expand local tax administrative rights "。In other words，Optimize the local tax system，It is the inherent requirements and inevitable logic of the establishment of a modern financial and tax system during the "Fourteenth Five -Year Plan" period。

First, on the basis of cargo and labor taxes,，Improving the sharing tax division mode。Current goods and labor tax income are relatively high in local tax revenue，Therefore, the local governments before the mature self -owned tax，Reforms involving the local tax system must be carried out in the context of the main entity of the local income entity in goods and labor taxes。The advantage of my country's cargo and labor taxes is to facing enterprises、Easy to recruit management。Therefore，The construction of a local tax system must be based on the advantages of the main body of goods and labor taxes。Cargo and labor taxes are also the main source of tax revenue in my country，and its income is basically shared by the central and local governments。The characteristic of sharing tax is to help achieve the collaboration of two -level governments，The main tax structure can be used as the advantage of fiscal incentives to local governments，It can also avoid various levy pipe vulnerabilities caused by excessive tax decentralization。This is the result of constantly exploring my country，It is also the institutional advantage of socialism with Chinese characteristics，In the future, it should still bet365 live casino games be based on the main body of goods and labor taxes，Gradually improve the sharing tax sharing mode。

The second is to explore the construction of a stable tax source for the local government，Properly give local governments a greater tax management right。Tax management rights are manifested in autonomous adjustment of taxation rates and tax reduction and taxation taxes。"Fourteen Five -Year Plan" period is a sound local tax system，Expansion of tax administrative rights，You can give some specific tax management rights to local governments。Socialism with Chinese characteristics has entered a new era，Reform related to real estate tax gradually advance。From 2013, "Decision of the Central Committee of the Communist Party of China on Several major issues of comprehensive deepening reforms" "Accelerate Real Estate Tax Legal and Promote Reform in time"，to the "Fourteenth Five -Year Plan" plan "Promote Real Estate Tax Legislation，Improve the local tax system，Gradually expand local tax administrative rights "。Real estate tax reform has no ready -made experience that can be used directly，Need to continue to explore in my country for continuous progress。In short，A sound local tax system needs to continue to explore the construction of a stable tax source for the local government，Properly give local governments a greater tax management right。

　(Author Unit: Institute of Finance and Tax Research of the Central University of Finance and Economics; School of Finance and Taxation of Central University of Finance and Economics)