A Study On China Circulation Tax System Reform

The all-round play on function of the tax policy is come to realize through the implementation of concrete tax system. So, the rational tax system will give a powerful push to economy's development, but the unreasonable tax system will hamper economy's progress. As China remains one developing country now, the circulation tax revenue take heavy proportion very among whole tax revenues, playing an important role in economic regulation and control. In recent years, because the development of economy and other respects of our country is fast and the environment of taxation take place great change very, the circulation tax system should make the corresponding change too, so that could make the tax system meet the development of social economy in this way . It should accelerate the reform and perfect of the value-added tax, transferring from production model to a consuming type, expanding the range of collection of the value-added tax, perfecting the management of the small-scale taxpayer. To the reform and perfection of the consumption tax, it should expand the range of collection and adjust the tax rate of the consumption tax and strengthen levy and manage of the consumption tax. Reform and perfect of the business tax, transferring incomes of the rights and interests are levied, perfecting the taxation method of financial insurance trade and goods circulation, etc. Not only complicated to the circulate tax system reform, but also involve a wide range, rational scheme and policy, efforts and cooperation of various fields, good opportunity and environment, it should make anticipant effect for circulate tax system reform.