The "14th Five-Year Plan" period is the first five-year period when our country embarks on a new journey of comprehensively building a modern socialist country。"The Fourteenth Five-Year Plan for National Economic and Social Development of the People's Republic of China and the Outline of Long-term Goals for 2035" clearly stated，Better play the fundamental and important pillar role of finance in national governance。Among them，"Promote real estate bet365 new user promo legislation，Improving the local bet365 new user promo system，Gradually expanding local bet365 new user promo administration power” is one of the key tasks。Recently, the 25th meeting of the Central Committee for Comprehensive Deepening Reforms reviewed and approved the "Guiding Opinions on Further Promoting the Reform of the Fiscal System below the Provincial Level"，Put forward clear requirements for promoting the reform of the fiscal system below the provincial level。The author thinks，Straighten out the revenue relationship between governments below the provincial level，A sound local bet365 new user promo system is an important support，The key goal is to cultivate local bet365 new user promo sources。

　　It is of great significance to improve the local bet365 new user promo system

my country’s current bet365 new user promo system structure basically retains the characteristics of the 1994 bet365 new user promo-sharing system，And gradually formed the main goods and services bet365 new user promo、Income bet365 new user promo supplemented，Indirect bet365 new user promo mainly、Direct bet365 new user promo supplemented，Mainly corporate taxpayers、bet365 new user promo structure supplemented by resident taxpayers。The main source of bet365 new user promo revenue for local governments is the goods and services bet365 new user promo，There is still a lack of main local taxes after replacing business bet365 new user promo with VAT。Data display，The national value-added bet365 new user promo revenue accounted for 37% of the total bet365 new user promo revenue in 2020，Consumption bet365 new user promo revenue accounts for 8% of total bet365 new user promo revenue。The bet365 new user promo revenue structure of local governments is basically similar to the national bet365 new user promo revenue structure。

Before the “business bet365 new user promo to value-added bet365 new user promo” reform，Except the railway system、Except for the business bet365 new user promo revenue centrally paid by each bank head office and each insurance company (this part is assigned to the central government)，Business bet365 new user promo collected by local governments accounts for about 30% of local bet365 new user promo revenue，Business bet365 new user promo was once an important part of local bet365 new user promo revenue。After the full implementation of “business bet365 new user promo to value-added bet365 new user promo” in 2016，The main revenue of local governments becomes value-added bet365 new user promo shared with the central government。Meanwhile，Property bet365 new user promo、Urban land use bet365 new user promo、Farmland occupation bet365 new user promo、Deed bet365 new user promo、Although property and behavior bet365 new user promo revenue, including resource bet365 new user promo and vehicle and vessel bet365 new user promo, belongs to the local government，But its proportion basically remains between 10% and 20%，Unable to bring sufficient and stable bet365 new user promo revenue to the local area。Although after the "business bet365 new user promo to value-added bet365 new user promo" reform, local governments mainly obtain bet365 new user promo revenue through shared value-added bet365 new user promo，The consumption bet365 new user promo reform orientation also clearly proposes to move the collection link back and steadily decentralize it to local governments，However, the problem of lack of stable main bet365 new user promo types in the local bet365 new user promo system has not been fundamentally solved。

After more than 20 years of bet365 new user promo-sharing reform，The proportion of the central government’s financial resources is gradually increasing，The proportion of local government financial resources is relatively declining，But local governments have greater powers and expenditure responsibilities than before。The proportion of local fiscal revenue from 2011 to 2020 is slightly higher than the proportion of central fiscal revenue，But the proportion of local fiscal expenditure is much higher than the proportion of central fiscal expenditure，Transfer payments from the central government to local governments have become an important tool to make up for the financial gap of local governments。In the past ten years, local governments have borne fiscal expenditures that are more than double their own bet365 new user promo revenue，The amount of transfer payments received by local governments accounts for about 70% of their revenue。

　　Improve the local bet365 new user promo system from a strategic and overall perspective

Improving the modern bet365 new user promo system，Optimize the bet365 new user promo structure，Improving the local bet365 new user promo system is a key step in promoting the modernization of the national governance system and governance capabilities。Must stand at the level of national governance，Adhere to the system concept，Within the framework of the new development concept，Overall strategic arrangements。

First, the construction of the local bet365 new user promo system must adhere to the system concept。The construction of the local bet365 new user promo system is by no means as simple as just finding its own bet365 new user promo revenue for local governments。The so-called system concept，It is required that the construction of the local bet365 new user promo system must properly handle the relationship with new taxes，We also need to deal with the relationship with the original bet365 new user promo types。Specifically，On the one hand，Cultivating、When establishing local subject bet365 new user promo types，The taxable object must be an immovable object，It should mainly be taxes related to real estate retention；On the other hand，Considering that the existing main local bet365 new user promo is goods and services bet365 new user promo，So in the process of reform，Our country’s special development stage must be considered，Progressively promote the reform of the local bet365 new user promo system。

Second, the construction of the local bet365 new user promo system must be based on national governance。The local bet365 new user promo system is the institutional basis of national governance，Reflects the financial relationship between the central and local governments，More about local governance。Therefore，The construction and improvement of the local bet365 new user promo system must be based on reality，Focus on the future again。The construction of the local bet365 new user promo system must be integrated into the framework of national governance，Guide the construction of local bet365 new user promo system from a strategic perspective，Promote the modernization of the national governance system and governance capabilities through the construction of the local bet365 new user promo system，Use the level of national governance to overcome institutional difficulties in the construction of the local bet365 new user promo system。

Third, the construction of the local bet365 new user promo system must implement new development concepts。Based on the new development stage，Building a new development pattern，We must complete the new development concept、Accurate、Comprehensively implement the design of the local bet365 new user promo system、The whole process and various fields of construction。Implement it into the construction of local bet365 new user promo system，It is required to highlight the “local” attribute of bet365 new user promo revenue，While building stable own income for local governments，Taking into consideration the regional economy、Society、Ecological and humanistic characteristics。

　　Create stable bet365 new user promo sources for local governments

About the construction of local bet365 new user promo system，The “14th Five-Year Plan” is clearly stated，“We must promote real estate bet365 new user promo legislation，Improving the local bet365 new user promo system，Gradually expand local bet365 new user promo administration power”。In other words，Optimize the local bet365 new user promo system，It is the inherent requirement and inevitable logic for establishing a modern financial and taxation system during the "14th Five-Year Plan" period。

First, on the basis of goods and services bet365 new user promo as the main body，Improving the shared bet365 new user promo sharing model。Currently goods and services bet365 new user promo revenue accounts for a relatively high proportion of local bet365 new user promo revenue，Therefore, local governments have not yet developed their own mature taxes，Reforms involving the local bet365 new user promo system must be carried out in the context that goods and services taxes are the main source of local revenue。The advantage of my country’s goods and services bet365 new user promo is that it is oriented to enterprises、Convenient for collection and management, etc.。Therefore，The construction of the local bet365 new user promo system must be based on the advantages of goods and services bet365 new user promo as the main body。Goods and services bet365 new user promo is also the main source of bet365 new user promo revenue in our country，And its revenue is basically shared by the central and local governments。The characteristic of shared bet365 new user promo is that it helps to achieve coordination between the two levels of government，Using major taxes as a shared bet365 new user promo structure can take advantage of the financial incentives provided to local governments，It can also try to avoid various collection and administration loopholes caused by excessive bet365 new user promo decentralization。This is the result of our country’s continuous exploration，It is also the institutional advantage of socialism with Chinese characteristics，In the future, goods and services bet365 new user promo should still be the mainstay，Gradually improve the shared bet365 new user promo sharing model。

The second is to explore the construction of stable bet365 new user promo sources for local governments，Appropriately give local governments greater bet365 new user promo management powers。bet365 new user promo management rights are reflected in the independent adjustment of bet365 new user promo rates and bet365 new user promo exemptions and other bet365 new user promo system elements。In order to improve the local bet365 new user promo system during the “14th Five-Year Plan” period，Expand bet365 new user promo administration power，The bet365 new user promo management power of some specific bet365 new user promo types can be given to local governments。Socialism with Chinese characteristics enters a new era，Reforms related to real estate bet365 new user promo are gradually advancing。From the 2013 "Decision of the Central Committee of the Communist Party of China on Several Major Issues Concerning Comprehensively Deepening Reform" "Accelerate real estate bet365 new user promo legislation and promote reform in a timely manner"，To “promote real estate bet365 new user promo legislation” in the “14th Five-Year Plan”，Improving the local bet365 new user promo system，Gradually expand local bet365 new user promo administration power”。There is no ready-made experience in real estate bet365 new user promo reform that can be directly applied，Our country needs to continue to explore gradually。Anyway，To improve the local bet365 new user promo system, we need to continue to explore the construction of stable bet365 new user promo sources for local governments，Appropriately give local governments greater bet365 new user promo management powers。

　(Author’s unit: Institute of Finance and Taxation, Central University of Finance and Economics；School of Finance and Taxation, Central University of Finance and Economics)