A Study On Tax Reform In Our Country

At present, another tax reform is brewing in China. Where does it orient? It is not only an issue concerned by the decision-making people, but also an issue concerned by all taxpayers and the taxation department. This paper tries to figure out the Chinese taxation system in the future and its impact.The paper begins with the basic theories of the tax reform and analyzes the meanings and the reason of tax reform, which are carrying out universally in the whole world, and then offers the goals of tax reform, that is the characteristics of a healthy taxation system, and points out the direction that the Chinese taxation system develops.Since the new China founded, Chinese taxation system has come through a long developing process. There were lessons and experiences, too. This paper reviews the development of Chinese taxation system in three different phases: planned economy, designed commodity economy and socialistic market economy. It analyzes the effects of the tax reform in 1994 and its existent problems. It points out the necessity of a new tax reform in China.The paper introduces the basic thinking and main contents of the new tax reform in details through a great many of pages. It is said that this tax reform is an omnidirectional taxation system structural adjustment. It mainly consummates all kinds of taxes including chiefly value-added tax, excise, enterprise income tax and personal income tax and carries out the reform of export drawback mechanism and the range of the revenue management, etc. It particularly stresses that the changing of value-added tax from producing type into consuming type is the key point. In order to make sure the fulfillment of all the tax reform measurements and the final realization of the goals of the tax reform, the paper gives out some suggestions on the missions of the revenue management in the reform.Aiming at the influences the new turn of tax reform plays on taxpayers, government revenue and the development of the social economy, the paper analyzes qualitatively and qualificationally, and summarizes the financial income after the reform, the influence of the macro-regulation. At last, the paper briefly talks about the further tax reform and draws the foreground of the future taxation system in our country.