The Research Of China Tax Institutions Changes

This dissertation is introduced on the background of the economical regime and tax system reform in China that began in the last centaury 70s,The China's reform presents plenty of colorful and constantly changing scenes before us. But this dissertation tries to depict the affluent practical experience in order to see through the appearance and probe the internal logic of tax institutions and tax system evolution in the process of institutional change from the planned economy to the market economy. As the part of social institutions structures, tax institutions change along with social regime, and the change of tax institution constitutes regime reform. We can learn some valued experience and conclude the character through studying the tax institutions as the reference of tax system built in the socialism market economy.This dissertation consists of six chapters.Chapter 1 reviews several theoretical literatures on institutional change of different schools such as Old institutional Economics, Neo-institutional Economics, New Institutional Economics, Austrian Economics and so on. Through careful comparison, this chapter draws some useful conclusions that are the theoretical guidance of dissertation and also become the theoretical characteristic of this dissertation.Chapter 2 comparison the concept of tax institution and tax system, and discuss the theme of change of tax institutions. As the institutions, it concludes the formal rules and informal constraint, tax system is the main part of the tax institutions, it is just the formal rules. That is to say, Tax institutions is not only include informal tax rules such as incomes tax laws, but also include some conventions > tax culture, tax ideology and so on. So the research of tax institutions must be connected with social institutions.Chapter 3 portrays China's reform and development form a culture-history perspective. Chinese government adopted a planned resource allocation system to fulfill the state's strategic goals. In the planning regime, in order to mobilize mostly resources to development heavy industry, resources allocation and flow was controlled directly under the state .Tax system arranged according to the strategy of the heavy industry, and decisions the changes of tax system.Chapter4 make many inquiries into the relationship between the tax changes, tax system in the pre-reform period and after reform, The dramatic institution changes that have happened since reform are regarded in this dissertation as a continuation of the institution changes during the 3o years planning economy before reform. I think the institution changes before and after the reform are continuous and the institution changes since the reform not only negated the institution arrange and institution changes before 1978 because path -dependence has determined the bright gradual nature of the reform since the late 1970s.Chapters discuss the influence of the informal constrain to the tax system changes in the process of the market-orientated. We find that informal constrain bring into play more important influence to the formal rules, in some way informal constrain can decided the formal rules normally operation. In this chapter we discuss thetraditional culture of China, such as "guanxi", the influence to the tax system established and changed. So we can't neglect the informal constrain.Chapter6 discuss under the condition of China social market economy and as the membership of WTO, Chinese tax institution and tax system reform and establish principle. In this section some ways of tax institutions and tax system arrangement have been proposed.