Both Tax Neutrality And Tax Regulation To Deepen China's Tax Reform

The core contents of the socialistic market economy system consist in " developing the market's foundational function in resources installment .As an important part of the socialistic market economy system reforms ,the tax system reforms ,on one hand ,develop the market's foundation function in resources installment ;on the other hand ,also should play a role in national macro-economic adjustments .This requests we should give attention to both the tax neutrality and tax regulation at proceeding the tax system reforms of market system ,and further our country's tax system reform.The common characteristic of the world tax system reforms is to tend to the neutrality .After our country's tax system reforms in 1994,our country's tax system has already ,to a large extent ,tended to the neutrality .But it still exists some aspects which deviate to the neutral principle in the design of some specific tax .Some taxes are the conscious deviation for producing a controlling effect ,some taxes are the flaws in the neutrality principle in the tax system reforms ,rectify the current blemish in the tax system ,and try our best to make the total developing tendency and the basic aspects of the main taxes embody the neutrality principle .At the same time ,we also should know that neutrality is just a principle and not to be absolutized . so we must strengthen the control effects of the tax simultaneously. The whole text is divided into four parts .The first part is the summarize of the domestic and international scholar's research on tax neutrality and tax regulation which is based on putting forward some problems .The second part has explained the common theory of tax neutrality and tax regulation .It has mainly discussed the meanings, the dialectic and unitive relations of tax neutrality and tax regulation, indicated that tax neutrality is just a principle and cannot be generalization andabsolutization and tax control is a concrete economic function .There are contradictions between tax neutrality and tax regulation, but they are also unified in fairly and efficient of the tax system reforms. The third part has analyzed the direction of the world tax system reforms and appraised the last three system reforms and our country's tax system reforms are developing to the neutrality . Aiming at the flaws in our country's tax system design ,the fourth part has explained how to find a balance point between tax neutrality and tax regulation for furthering our country's tax system reforms .This part mainly includes four aspects: 1 .targets and principles of the new tax system reforms; 2.our country's tax system structure should choose the one whose primary tax is commodity tax ,the core of which is value-added tax; 3.each concrete taxes has different emphases on the neutrality and the regulation ,so the corresponding reform measures have been devised aiming at the flaws in current tax system design; 4.we should consummate ' taxation and management specially build up the conceptions of governing tax legally and push forward the information construction of taxation and management.