The Discussion On The New Reform Of China's Taxation System

Our current taxation system is based on the tax sharing system reform in 1994.Since1994,our local and international economic circumstances have been varied largely.Thetaxation system haven't adapt the new circumstances. It is urgent to adjust the current taxsystem according to the request of economic development and system transition.The 16thThird Plenary Session of the Party has put forward the general requirement of the newtaxation reform of our country clearly, namely according to the principles of simple taxsystem, wide tax base, low tax rate, rude administration we should advance the reform oftaxation steadily and stepwisely.In current the new tax reform's prelude has been opened already. According to thegeneral requirement, the text trys to research some important questions of this reform.The paper begins with the basic theories of the tax reform,includeing tax principletheories,tax reform theories and the partition of public finance power, provide guideline andtheories foundation for the new tax system reform.And then it look back on the tax sharingreform in 1994.It analyzes the background ,content, effects and problems of the tax sharingreform and points out the necessity of a new tax reform in China.The third part introduces theexperiences of tax system reform in main western developed countries.It puts forward the newtax reform should draw lessons from international tax reform and combine the realistic stateof our country to carry out gradually.In the end the article advances some advices aims atsolving the problems of current tax system. This text analyses the current taxation generallyand puts forward opinions in one part. In another part it researches reform of some tax andbrings forward suggestions.