Part One
Theoretical
Foundation and the International Comparison
Chapter 1: Foundation of the law in central-local fiscal
relations
1. National structure and the basic theory4
2. The relationship
between central and local governments in the current text
of the
Constitution13
3. The basic principles of relations between central and
local16
4. System of tax distribution: the relationship between
central
and local fiscal base and refuge26
5. Prospects of
central-local relations after the Third Plenary Session
of the Party’s
eighth32
Chapter 2: The basic principles and States’ practice of
local taxes
1. Principles that should be followed in the central and local
tax division38
2. The States’ practice of Local Taxes42
3. International
experience of local tax system construction64
Chapter 3: International experience of local tax
administration
1. Introduction77
2. The Comparison of alternative
modes78
3. The Overview of Tax Management System 84
4.
Conclusion103
Part Two
Analysis of the evolution and
status of the system
Chapter 4: Changes in China''s financial system and
evaluation
1. Changes in China''s financial system108
2. Evaluation of
China''s financial system changes122
Chapter 5: The Operation and Evaluation of our
Current
Local Taxes System
1. The History of local
taxes137
2. Status quo of local taxes140
3. The position and role of
local taxes in the overall taxation system
and local finances144
4.
The analyzes of local tax revenue’s operation149
5. The matching analysis of
local taxes and local public expenditure 159
6. The current local taxes
legislative power, privileges and problems
of tax
administration163
7. The elements of the current tax system and problems of
local taxes171
8. Status of Local Tax Administration and its
problems174
Chapter 6: The Reform of Local Tax and its collection
system
1. The objectives and principles of local tax reform180
2. The
main idea of local tax reform182
3. Analysis of local tax administration
system and reform measures188
Part Three
The empirical research and
thoughts of reform
Chapter 7: The influence of the VAT’s expansion
circumference
reform on China''s economy
1. Literature
review196
2. The overview of the CGE model202
3. The simulation
results213
Chapter 8: The Research of Real Estate tax reform
1. The
real estate tax and local finance234
2. The Model building of China’s real
estate taxes235
3. The analysis of the effects of tax levied on real
estate237
4. The process of China’s real estate tax reform239
5. The
measure of the real estate tax reform’s impact255
6. What challenges can the
real estate tax levy bring？262
Chapter 9: The impact of environmental taxes and
environmental
tax burden, taking Carbon Tax as an
example
1. The definition of carbon tax268
2. The international practice
of carbon tax272
3. The carbon tax implementation issues and
challenges280
4. The impact of the carbon tax on China’s macro tax
burden283
5. The impact of the carbon tax on the tax burden of China’s
industry286
6. The impact of the carbon tax on regional tax burden289
7.
The impact of the carbon tax on the income of China''s urban and rural
distribution294
Chapter 10: The Reform of Consumption Tax
1. Overview of
the consumption tax’s problems311
2. The analysis of the consumption tax’s e
adjustment effect323
3. The thoughts of taking the consumption tax into the
local tax system329
Chapter 11: The economic impact of resource tax reform
1.
Overview of the resource tax’s problems340
2. Literature review on the
reform of the resource tax’s effects352
3. The CGE model of the resource tax
reform358
4. Major simulation results371
5. The main conclusions and
policy implications378
Part Four
The field research and
geographical analysis
Chapter 12: The research report of local tax system -
based
on survey research in Beijing
1. The status and
characteristics of the Beijing’s Local Taxation384
2. The general principles
of local tax reform392
3. The proposals and feasibility of local tax reform
measure 394
Chapter 13: The research report of the local tax system
improvement
1. The basic economic and fiscal development in Shandong
Province405
2. The local tax system, problems and causes in Shandong
Province406
3. The selection of the cases in the Main Local Taxes411
4.
The overall vision of the local tax system reform in Shandong Province415
Chapter 14: The research reports of the local tax
system
in Hubei Province
1. The basic situation of
social and economic development in Hubei Province424
2. The basic situation
of the revenue and expenditure in Hubei Province427
3. The status of
situation, problems and reasons of local tax system in Hubei Province434
4.
The selection of cases in the Main Local Taxes449
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