On the reform of China's tax-sharing fiscal and taxation system:No.: XZ022, word count: 10734, page number: 12.

Tax-sharing system is a common financial system in market economy countries, which conforms to the principles of market economy and the requirements of public finance theory. This is a relatively successful way for market economy countries to implement macro-control of their economies by financial means. Market competition needs relatively scattered financial resources, while macro-control needs relatively concentrated financial resources. Therefore, China began a far-reaching tax-sharing reform. This reform has played a positive role in straightening out the distribution relationship between the central and local governments, mobilizing the enthusiasm of the central and local governments, strengthening tax collection and management, ensuring fiscal revenue, and enhancing macro-control capabilities. This paper expounds the concept, essence and principle of tax-sharing system in detail, and compares the achievements and main problems since the implementation of tax-sharing system in China in two sections. Finally, he put forward specific ideas for the new tax-sharing reform and expressed his views on the future development of the whole fiscal and taxation system. Keywords: tax-sharing reform, tax payment system

Table 1. Overview of tax sharing system .....................................................................................................................................................................

(A) the concept of tax-sharing ............................................... 1-2

(2) the essence of the tax-sharing system

(C) the principle of division of tax-sharing system

Second, the effectiveness of the tax-sharing reform

(1) Basic framework for establishing tax-sharing financial system

(B) to strengthen the government's financial financing functions

(C) established the leading capacity of the central government.

(D) enhanced the autonomy of local finance. .....................................................................................................................................................................

Three. Main problems of tax sharing system

(A) the administrative and financial power is not clearly divided in ........................................................................................................ 4-5

(B) Grass-roots government finances are in trouble ....................................................................................................................................................................

(C) regional inequality

Four. Reflections on the new tax-sharing system reform

(1) Reduce financial levels and solve financial difficulties at the grassroots level.

(2) building a local tax system ......................................................................................................................................................................

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China Institute of Certified Public Accountants, Tax Law and Economic Science Press, 2006.

Jin Biao, Finance and Tax Law, Beijing, Economic Science Press, 2000.

Song Yuehua, "Evaluation of the Effect of Tax-sharing Fiscal System Reform in China", Economic Frontier,No. 12, 2007.

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Zhang Wenqian, Fiscal Decentralization and China's Fiscal System Reform, Southwestern University of Finance and Economics, 2006.

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Yang Daqiang, Research on Tax-sharing Reform and Local Finance Development, Shandong University, 2006.

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10. Cong, "1994 Deep analysis of tax reform in China", Financial Research No.5, 1994. The above answer comes from:/html/55-5/5498.htm.