The Research On China Taxation Reform

Chinese development of taxation system reform have experienced five great changes. Taxation system reform in 1994 is greatest in scale, is the most extensive in scope and is the deepest in contents during changes. In 1994 Chinese economy was being turned to socialism market economy from planned economy, at that time 1994 taxation system accorded with circumstances of society and economy. In this decade, the local and international circumstances have been varied largely. Chinese economic administration system has been basically transferred, new macroscopic economy system is operating well, international taxation system development has presented the new tendency and regions are developed unbalance, current taxation system can't adapt the new circumstances. Circulating taxation law is not advantageous to a new round economic increment, income taxation law has maked malapportioned and is disadvantageous to regulating the income gap between city and country; Agriculture taxation law is disadvantage to reducing the gap of regions and income between city and country. Government has put forward to taxation reform strategy what is put into practice in several phase, namely one elementary principle, two steps and three contents what indicated the direction of taxation reforms. This text is divided into two parts. The author analysis the current taxation generally and put forward to opinions in one part. In another part the author researched reform of each tax and brought forward suggestions.