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Optimizing the Allocation of Tax Rights and Perfecting the Local Tax System
Author(s): 
Pages: 3-9
Year: Issue:  11
Journal: Taxation Research Journal

Keyword:  Tax rights allocationLocal taxMain taxes;
Abstract: At present,the allocation of tax rights is highly centralized in the central government.The rule of law is not yet well developed in the process of the allocation of tax rights.This results in some arbitrary allocation of tax rights and the allocation of cash-flow rights inconsistent with the affairs rights and financial resources of the local governments.This paper puts forward that it is necessary to grant the local governments some tax rights,to stabilize the tax rights allocation in legal form,to strengthen the allocation of tax rights of the governments at province and county levels,to clarify the boundary of the allocation of tax rights of shared tax and to choose and cultivate the main-body tax categories of the local governments by stages.
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