Abstract: Journal of Global Perspectives on Society, Culture, and Development

Abstract:
Local tax is an important ingredient of tax system in China. With the improvement of market-oriented economic system in China, reforming current local tax system, assimilating successful experience of foreign countries and establishing proper local tax system have become an objective demand, which has great significance to the devel opment of China’s economy. In this paper, some management policies have been put forward in order to deal with certain problems of local tax system in China, on the basis of current situation of local tax system in China, as well as the social and economic changes in China. Meanwhile, successful experience abroad has been analyzed, which can provide inspirations of reforming and improving the local tax system in China.