Aiming at the administrative corruption of local taxes organizations,this paper analyzes the present situation and causes of local taxes administrative supervision and points out that it is urgent to reform supervision system so as to stop local taxes administrative corruption.

the adjusting and controlling function from the macro point of view of land renting, tax and cost collecting system should be strengthened; the system of renting, tax and cost collecting is against equitable principle; the structure of land tax should be adjusted and the protecting strength of land renting, tax and cost collecting system should be strengthened etc.

This paper elementarily explores how to link the urban and rural tax systems, and brings forward the transitive suggestions including the establishment ofland tax and adjustmenthouse property tax.

Therefore, the paper approaches that it is the key to settle stable local tax system and the land tax and property tax would be suitable for being the majo.

By comparing the payment pattern that collected by the revenue with that of regressing to the insurance agency;the social security system was put forward,which is a necessary option for the latter.

This paper dwells mainly on further improving the merit system and forming harmonious tax authority as well by analyzing the problems and present situation on the merit system in local tax authority.

Development of land tax theory: From William Petty to Feldstein;

It is very necessary to use the experience of developed countries as reference and design categories of land taxes suitable for the development of China.

For the purpose of analyzing the impact of land taxation on urban land use,this paper discussed the land tax neutrality and the mechanism of land taxation influencing land use.