Fiscal reform to reduce land financial dependence

To rationalize the financial distribution relationship among all levels of government, improve the public financial system, improve the budget system and tax system, and actively build a fiscal system conducive to the transformation of economic development mode. Reduce the tax burden on residents.　　"Twelve-Five" in the early period to improve the personal income tax deduction standard income, reasonable adjustment of individual income tax rate structure, the middle and late establishment of a comprehensive and classification of the personal income tax system.　　Gradually improve the local tax system, give the provincial government the right to appropriate revenue collection. Liu Huan, deputy dean of the Taxation Institute at the Central University of Finance and Economics, said, "It is a bright spot to gradually improve the local taxation system and give the provincial government appropriate tax collection and management authority." Since the reform of the tax-sharing system in the 1994, there are obvious unreasonable places in the central and local taxation right, which is the defect of institutional design. The central government has too much financial property, the local finance must transfer payment through the central government, and the process is complicated.　　But the local authority is too many, insufficient funds, and the financial authority does not match, therefore the place only relies on oneself to solve the problem, then produced "The Land finance". The lack of financial authority for so many years is now outdated. From the level of economic development and income levels, there is a large gap in various places in China, the central financial power over the General Assembly led to a lost, not conducive to local independent innovation. To allow local conditions, timely to develop a number of different programs.　　During the period of "Twelve-Five", it is necessary to decentralize to the local government in the new round of taxation reform, and to carry out the reform of tax system and financial system. From the present point of view, decentralization can be embodied in two levels: the fundamental level is to give local tax legislation.　　In the real sense of the formation of local taxes and the formation of regional financial system, is to include a part of the purely local tax, and its levy relief and stop the levy should be decided by the local. (New Express reporter Shing)