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1、美日中地方税制比较（ComparisonoflocaltaxsysteminAmericaandJapan）ComparisonoflocaltaxsysteminAmericaandJapanComparisonofLocalTaxationintheUnitedStatesandJapan2008-12-2015:15:34Marketeconomydemandslegalizationandstandardization,requiresfaircompetitionconditions,req
2、uiresbreakingregionaldivision,formingaunifiednationalmarket,andstrengtheningthemacro-controlofthecentralgovernment.Theseinternalrequirementsofthemarketeconomycanonlyberealizedthroughtheimplementationofthetaxsharingsystem.Theessenceandmaincontentofthetax
3、sharingsystemistoestablishtwosetsofindependenttaxsysteminthecentralandlocalgovernments.Therefore,allcountrieswhichimplementthetaxsharingsystemattachgreatimportancetotheconstructionofthetwosetsofcentralandlocaltaxsystems,andhaveaccumulatedsomeexperiencei
4、nthisregard,andthereisacertainlawtofollow.Ourcountryfrom94yearsinthecountrytoimplementaunifiedtaxsysteminthefinancialmanagementsystem,thereformofthetaxsystemasthecore,willfurtherpromotethereformofthetaxsystemandthereformofgovernmentinstitutions,promotet
5、hereformofthebudgetmanagementsystem,promoteenterprisereform.Although94yearsoftaxreform,Chinaestablishedasocialistmarketeconomyandlocaltaxsystem,andachievedpreliminaryresults,butbecauseoftheimmaturityoftheoryandpracticeofthelackofexperience,China'slocalt
6、axsystemisnotscientificandreasonable,inpracticeneedtocontinueimprovement,continuousimprovement,andthemarket-orientedreform,theobjectiverequirementsofChina'staxsystemtomoveclosertotheinternationalpractice.Thesuccessfulexperienceofthedesignandreformofthel
7、ocaltaxabroadisagoodreferencetous.Countriesintheworldcanbedividedintotwocategories:thefederalsystemandtheunitarystate.Becauseofthespecificsituationisdifferent,thelevelofeconomicdevelopment,culturalandhistoricaltraditions,politicalandeconomicsystemisdiff
8、erent,thedegreeoffinancialcentralizationanddecentralizationisnotthesame,thelocalgovernmenttaxmanagementapproachisunique.TheestablishmentofthemarketeconomyandthetaxsharingsysteminChinaareallfromthesuccessfulpracticesofsomecountrie
