A Research On Deepening The Reform Of Tax System

Since the implementation of the reform and opening up policy, Chinese economy has enjoyed rapid development, and the marketization of the economic life has been significantly enhanced. Especially after China reentered the WTO, with the deepening of reform and the changing of external environment, our present tax system begins to show many conflicts with the ever-changing market economy, and there are still many problems with this system which run counter to the requirements of reentering the WTO. Under these conditions, to study the tax system reform in our country becomes necessary and important for consummating the regulatory function of taxation, strengthening macro-regulatory capacity, constructing a equal competitive taxation environment and promoting the harmonious development of economy.In the first part of the article, we give a general introduction to the tax system, the evolvement of the tax reforms in developed and developing countries, and then analyze the formation and characteristics of the present taxation structure in our country. After that we discuss the deficits of the present tax system in China. Using three basic theories of tax reform analysis, we analyze the standards of successful tax reforms in developed and developing countries, draw lessons from the advanced experience of the tax reforms in foreign countries, propose a tax reform scheme which is suitable for China's market economy and follows the international codes of practice. On this basis, we further examine the establishment and perfection of the complementary measures of tax reform.