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Discussion on the Construction of the Local Tax System in China
Author(s): 
Pages: 10-14
Year: Issue:  11
Journal: Taxation Research Journal

Keyword:  Tax-sharing systemTax assignmentlocal tax system;
Abstract: The unreasonable tax assignment and local tax system is a bottleneck for China to further improve the tax-sharing system,and brings a series of economic distortions of local governments.It is of great significance to assign some tax power to local governments and improve the accountability of local governments through an efficient local tax system.To achieve that end,this paper discusses some general ideas on the construction of a scientific framework of tax assignment and local tax system.
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