Summary of Thirty Years Research on the Tax Sharing Reform
The reform of tax distribution in 1994 is an important milestone in Chinas financial system reform.It strengthened the financial autonomy of the local government and the macro-control ability of the central government through the reasonable division of the financial revenue and expenditure responsibility.It also played an important role in the nation's economic steady and fast growth in more than 30 years.But the problems have been existing.In the process of future tax sharing reform,the government needs to improve tax legislation,clarify the tax rights and responsibilities of governments at all levels,and enhance the transparency and fairness of the tax system.We should strengthen the system of transfer payments,rationally adjust the proportion of fiscal allocation between the central and local governments,and promote balanced regional economic development.We should also promote the moderni-zation of the tax collection and administration system,improve the efficiency and quality of tax collection and ad-ministration,and reduce the tax burden on enterprises and individuals.
Tax Sharing ReformCentral TaxLocal TaxesCentral and Local Sharing Tax
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