Theory And Construction Of Tax System Optimization

Our country primarily established the tax system adapting to socialist market economy system in the tax system reformation of 1994. It has the important action to ensure financial income, strengthen macroscopical control and promote the development of economy and society. With the gradual perfection of socialist market economy of our country and gradual strengthening of economic internationalization, our actual tax system hasn't adapt to the development of situation both at home and abroad. So, the problem of optimization of tax system is being widely concerned in the field of tax theory and department of actual work. The writer starts with the tax principle, marshals and compares with the theory of Western tax system optimization, deeply analyzes the process of tax system change since the reform and opening and the operating situation of actual tax system, uses for reference of the successful experience of international tax system reformation and theory of modern tax system optimization, combines with the situation of our country and the background of accelerating economic internationalization and optimize the tax system official regulation, tax system unofficial regulation and tax system enforcement regulation (tax administration) to set up the reasoned and optimized tax system giving consideration to both fair taxation and efficiency. The basic train of thoughts of optimization of our tax system: choose the double-subject tax system giving consideration to efficiency and juices, regulate the structure of tax system, confirm the reasoned macroscopical tax burden level on the basic of "Rid Incidental Expenses and Set Up Tax", optimize the pattern of tax administration, ensure the effective operation of tax system, advocate the...