Study On Tax Harmony

Since the reform and opening up to the outside world , the assignment ways of many kind causes the polarization of rich and poor in China, and cause the gap between the rich and the poor gradually expanding; Along with our country's urbanization and industrialization advancement. The former extensive development pattern, has caused the resources seriously wasted and short, caused the environment seriously polluted, and even caused"bottlenecked"to the development of the economy in China. whether the urbanization and industrialization could maintain the ecological balance, which not only determines that the social and economic development could continue or not, but also determines the survival of the human. there are conflicts and turmoils within the small scope in th current international situation; and the"green"business war is becoming increasingly intense between the nations, and the international politics is getting complicated, so all countries must have strong economy to support itself to face the complicated international situation. Communist Party of China wisely put forward and expounded"building a socialist harmonious society"at the right time. General Secretary Hu Jintao pointed out: what We want to build is that a socialist harmonious society of democracy and rule of law, fairness and justice, integrity, fraternity, vitality, stability, order and harmony between man and nature, and at the same time he stressed that the pattern of distribution of national income would be rationally adjusted, and the income not even distrbuted among regions and among the people would be gradually controled by tax reform. In another word, it is very important for constructing harmonious society to reform the tax system and to enhance tax harmony. The dissertation of"study on tax harmony"is exact a research result based on the situation and the time.The tax harmony may have the different classification from the different perspective. In the process of human transforming the objective world and the subjective world, by the function and reaction of tax, the tax harmony may be divided into the tax's social harmony, the tax's natural harmony and the tax culture harmony, which is what this dissertation mainly elaborates.The high harmony of tax is not only a guarantee to the fair competition and a guarantee to the highly effective disposition of esources, but also is the indispensable part of the construction of the socialist harmonious society.The full text divides into three parts made up of six chapters. The first part constitutes of the first chapter and the second chapte; The second part includs the third chapter, the fourth chapter and the fifth chapter; The third part is the sixth chapter.Chapter 1, Introduction. It is a brief statement of the background, the questions raised, the focus, and the methods of the research. It also gives a brief statement about the significance and the purpose of the topic, the research logic and the content structure, and the paper's innovation and deficiency.Chapter II, The basic theory of the tax harmony. In this part,the tax harmony concept is analyzed from multi-angle view. In this part, the information is provided about those related researches done home and abroad, and some brief commentary is exrpessed about those related researches.Chapter III,Ttax social harmony. This chapter studys the harmonious relationship between the state, the enterprises and the individuals, and the macro-and micro-tax is used as a scale of the appropriate taxation principles to judg harmony of income distribution between the three. The tax harmony among the enterprises is manifested in the tax burden among them, because the different taxpayer status and those versial tax preferential items seriously destroyed the equal competition among the enterprises, therefore two kinds of tax systems (i.e income tax systems for domestic and foreign-funded enterprises) being combined, standardizing the tax preferential policies would be better to resolve the disparity between enterprises tax; China's personal income tax has limited contribution in regulating personal income, and personal income tax in China. is identified"weak harmony", so it better to learn from foreign advanced theory and advanced experience of personal income tax to perfect personal income tax in China, and to improve social harmony of the Personal Income Tax.Chapter IV, Tax natural harmony. It is the use of tax that promotes the harmony between the man and the nature. Because of the scientific double-edged sword, on the processs of urbanization and industrialization, our natural environment encounters the serious destruction, and the economical development meets the bottleneck of resources short, so that people look back to re-examine the relationship between the man and the nature. The western nation make many beneficial attempts to protect the environment, and has designed the environment tax successfully. Our country also faces the important issue of protection environment, and to continue the sustainable development of our economy and social, and it is imperative to learn the experience from the Western country to design the environment tax which must conform to the Chinese national condition.Chapter V, Tax culture harmony. This chapter illustrats the concept of culture and of the tax culture. This chapter contrasts the difference of the mainstream culture between Chinese and the Western by a real example, and points out the difference of tax cultures between Chinese and the Western in tax governing, in tax legislating, in tax money using, in tax paying and so on. This chapter also studies the present situation of tax culture of our country, from those aspects of tax material culture, of the tax behavior culture and of the tax energetic culture, to finds the method of innovating tax culture of our country to enhances tax culture harmony of our country.Chapter VI, The improvement and the prospect of the tax harmony. The highly harmonious tax system can function welly, but it was not an easy matter to improve the tax harmony, because of the information asymmetry,the tax policy time lag,moreover some correlation dependence,for eaxmple: the system dependence, the technical dependence, other environment dependence and so on. So those issue must be made clearly, like the characteristic, the function, the standard, the strategy and the way, the principle of the tax harmony of our country. At last some measure were put forward to improve tax harmony.In summing up the results of previous studies, this paper may be a little breakthrough in several areas, and there may be certain theoretical and practical innovations:1. Illustrating the connotation of the concept of the"harmonious tax"and of the"tax harmony"at some length.2. Discriminating the dialectical relations between the concept of the"tax harmony"and of the"harmonious tax". 3.Skeletoning a systemly studying framework about tax harmony. In this paper, a more comprehensive, more specific study on tax harmony has been conducted from different perspectives.4.The issues related to tax harmony have been comprehensively and clearly elaborated. The standard and the direction, the characteristic, the function, the appraisal of tax harmony, the strategy, the measure to improvement, and guiding ideology which improving tax harmony should follow have been clearly explanated.5. Research technique of multi-disciplinary and multi-perspective. This article researches tax harmony beyond narrow research domain of tax, and adopts multi-perspective research methods combining the research methods of philosophy, history, law, religion, and other multi-disciplinary research methods. This dissertation pursues the new mentality, the idea, and the motion proposal to improve tax harmony from the interdisciplinary perspective, for example from the perspective of the economy, of the politics, and of the culture domain.6. Some flashing sparks coming from practice. The author coming from working front, thought over those problems which existed in tax affairs work and figured out some solution and countermeasure to those actual problems, which actually fill the blank without doubt, that the practice phenomenon has been leaked by those pure theory workers, and that the theory scotoma could not be thought by those working clerks. This dissertation clearly possesses some feasibilities to solve those practical problems.