We should re-adjust the financial pattern of the governments of various levels with respect to the tax allocation and the transfer payment between governments.
Taxation relationship described herein is a comprehensive social relationship which could be divided into four breeds in two categories. The separation of tax allocation relationship and tax paying and collection relationship,and the difference between obligation relationship and reght relationship requires objectively that taxation entity law(taxation obligation law),which is to regulate the taxation allocation relationship,and taxation procedures law,which is to standardize taxation paying and collection relationship,shall be independent from each other.
Using data panel method,the paper research on convergence of regional macroeconomic tax burden in china from the system of tax allocation,the result shows that from 1994 to 2004 the macroeconomic tax burden is convergencing,but shows divergence since 2000;
In 1994, the system of tax allocation was implemented formally in our country, and, through the actual operation of more than ten years, the result is very remarkable.
The current distribution pattern has been established in tax allocation reform of 1994. It's a reform which tried to solve the allocation of tax power under institutional and normative frame, with a purpose of centralizing financial power.
However, an undeniable one is, since the reform of the system of tax allocation, with grass-roots political authority financial difficulty that follow it, local government expenditure arrange for and awkward, unable to make ends meet phenomenon but irrefutable fact, county township two local public product that cause because of financial difficulty supply with enoughly and grass-roots political authority turn round smooth problem, have already caused the extensive concerns of the political circles and educational circles.
The promulgation of the tax ranking system in China in 1994 created in the system favourable conditions for the estab lishment and implementation of the local tax system. Nevertheless , in the course of the transition, there'occur some imperfections in the tax administration, the classification of the local taxes and the formation of the local tax collection system. In order to further straighten out the relations of tax allocation between the central and the local ...
Accounting for income tax is the result of the combination of accounting and income tax. It is a procedure or method which focuses income and integrates accounting income and taxable income into one by means of accounting method for the purpose of being in harmony with income tax laws. As a branch of financial accounting, accounting for income tax is different frow income tax accounting and it deals with the difference between accounting income and taxable income. T...
The paper determines management procedures for interperiod tax allocation totiming difference, according to different time of recognition of incomes and expenses byaccounting standards and taxation. By way of contrast and analysis of interperiod tax allocationmethod, the writers consider that liability method shows developmental direction in the futurebecause of it's rationalization in theory and practicability in practice.