A Study On The Theory Of Optimal Taxation And The Reform Of Tax System

Based on the theory of " social reduction "by Marx and the guidance to revenue distribution of the theory of distribution, also starting from the principle of optimization of taxation system, this thesis attempts to make an analysis of the current taxation system as well as its problems, putting forth the apocalypse of the theory of optimal taxation to the construction of taxation system in China. Learning the experiences of the taxation reform of developed countries and China, integrating the theories with practice of the current taxation system, this present thesis, centering on unifying tax laws, equalizing taxation, setting criteria to the distribution mode of the government, promoting the coordinated increases of taxation and economy, enhancing the efficiency of taxation imposition so as to adapt to the economic situation and suit the demands of macro-regulation of the state, is to explore how to carry out the structural reform of the current taxation system in a stable and step-by-step way, aiming at establishing and perfecting a taxation system characterized with " simplified system, broad basis, low rate and strict levying". This thesis consists of five parts: The part of introduction firstly makes an analysis of the theme in question. Then it briefs the theory of optimization of taxation and discusses the reform of tax system from theoretical perspectives, pointing out the realistic significance of the reform to strengthening the construction of China's tax system, boosting economy, developing science and technology, promoting foreign trades and improving resources distributing. Additionally, the necessity of the latest taxation system reform in China is also presented . Part 1 introduces the evolution of the theory of the optimization of tax system. Firstly, introduces the theory of " social reduction "by Marx and then the various schools of this theory are introduced, in particular, the theory of optimal taxation imposition as well as its guidance to tax system reform. Then, by comparing the basic points of all schools, the difference between fittest tax imposition, the theory of optimal taxation by both "supply theory"and "public selection theory"is made clear. Part 2 concerns the reference of international tax system reform to that of China. The experiences of the tax system reform in foreign countries are profoundly discussed. This part focuses on the orientation of tax system reform in China known as " lowering tax rate, reducing benefits and enlarging basis". Part 3 is to analyze the theory and practice of the current tax system. In terms of categories of taxes arrangement, tax rate planning, tax basis selection, this part makes an analysis of the current tax system, putting forth the macro guidance to the reform of tax system. Besides, the problems of the existing tax system are also analyzed. The third-best theory is also brought out so as to support the rectified taxation policies and direct the tax system reform. Part 4 deals with the theory of "The theory of Optimal Taxation;" and its significance to tax system construction as well as some thoughts on tax system reform in China. This thesis, in conclusion, is to sum up the theories of the optimization of tax system in the west, with which some analysis is made to consummate the tax system in the context of socialist market economy so as to gear the tax system to market economy and at last, accelerate economic development in full swing.