The Judgement And Optimization Of China's Current Tax Structure

The tax system is essential for the process of human society, which is not only related to economic development and social stability, but also related to the consolidation of political power and the realization of fairness and justice. In any era, under any social system, the tax has always been a big issue. Opened the scroll of history, political turmoil and economic upheaval caused by tax problems have never stopped. The development and changes of a society often started from the tax reform and every tax reform has profoundly affected the patterns and processes of social development. Therefore, to establish a "good" tax system is the goal that all governments are pursuing.In order to achieve this goal, ancient and modern economists, politicians, reformers have conducted a large number of theoretical studies and practical attempts, which have accumulated a wealth of achievements and valuable experiences. In their view, universal tax model does not exist, but the "good" tax systems do have some certain commons: in the design of the system, they tend to follow the tax principles of moderate, fair, efficient, convenience and transparent. In other words, the "good" tax system can not only raise sufficient revenue for the government at a lower cost, but also promote healthy and sustainable development of economy and achieve social fairness and justice.Since the reform and opening up, the Chinese government has been committed to establish a "good" tax system. China has initially established a tax system in line with the socialist market economy through the tax system reform in 1994, and after continuous adjustment and optimization for 18 years, the system has gradually improved and became mature. However, there are still lots of shortages compare with the "good" tax system.To fully examine the status of China's current tax structure, this paper uses the methods of analytic hierarchy process and fuzzy comprehensive judgment method which can subjectively and objectively study the structure from the aspect of moderate, fair, efficient, convenience and transparent. We find that current tax structure on the whole is still "poor". Specifically in the following areas:firstly, the size of the tax is not moderate, large-caliber tax burden is relatively high; secondly, the tax structure is not benefit to realize social equity and can't effectively promote economic development thirdly, the convenience and transparency of the tax structure also needs to be improved.In response to these issues, this paper puts forward some suggestions after learning experiences of tax reforms in United States and Russia. The optimization and adjustment of the tax structure in the future should fulfill five things which are to build the "double subject" tax structure, to improve the local tax system, good and service tax system, income tax system and the assisted tax system.