美 日 中地方税制比较（Comparison of local tax system in America and Japan）.docVIP

美 日 中地方税制比较（Comparison of local tax system in America and Japan） Comparison of local tax system in America and Japan Comparison of Local Taxation in the United States and Japan 2008-12-20 15:15:34 Market economy demands legalization and standardization, requires fair competition conditions, requires breaking regional division, forming a unified national market, and strengthening the macro-control of the central government. These internal requirements of the market economy can only be realized through the implementation of the tax sharing system. The essence and main content of the tax sharing system is to establish two sets of independent tax system in the central and local governments. Therefore, all countries which implement the tax sharing system attach great importance to the construction of the two sets of central and local tax systems, and have accumulated some experience in this regard, and there is a certain law to follow. Our country from 94 years in the country to implement a unified tax system in the financial management system, the reform of the tax system as the core, will further promote the reform of the tax system and the reform of government institutions, promote the reform of the budget management system, promote enterprise reform. Although 94 years of tax reform, China established a socialist market economy and local tax system, and achieved preliminary results, but because of the immaturity of theory and practice of the lack of experience, Chinas local tax system is not scientific and reasonable, in practice need to continue improvement, continuous improvement, and the market-oriented reform, the objective requirements of Chinas tax system to move closer to the international practice. The successful experience of the design and reform of the local tax abroad is a good reference to us. Countries in the world can be divided into two categories: the federal system and the unitary state. Because of the specific situation is different, the level of ec