The Discussion On The Reform Of China's Taxation Structure

Taxation is not only the reliable financial resources of government,but also the important method of macro adjusting of economics. Under the conditions of socialist marketing economics,taxation plays the vital roles in the process of conducting of positive financial policy. China's taxation system is one of the most important parts and essential tool of the economic adjusting structure and management structure of the government. Since the reform of the taxation structure in 1994,we have initially produced the multiplayer combined taxation structure assisted by taxation division and layer division complying with market trends. The taxation income has consecutive increased to approximately 1000 billions in six years,which show the success of the reform of China's taxation structure. But in many aspects,there are still some conflicts between economics,social development and marketing economic structure,especially with the new trends in entering WTO. So we need to speed up the reform of the taxation structure,particularly the reform of double taxation structure-Income taxation and Transfer taxation.The West Development is one of the important China's sector strategies in the new century. We must conduct every policy. Taxation supports are the important aspect. Aiming to the current taxation policy,the corresponding policy should be drawn to meet the demands of the West Development.Nowadays,the e-commerce develops very fast with the global expanding of Internet. Since 1990s,e-data exchange,e-funds transfer and security certificate has been maturely step by step,especially the popularization of Internet and e-commerce. The current business structure and distribution system will be changed and become the potential and active trading carrier in 21 century. E-commerce changes the traditional commodity trading concept and make the traditional taxation collection faced the new challenges.