A Study On Taxation Reform Of China

At present, the tax system which China is fermenting new round is reformed.What is the tax system of China? This not only question that consider thatpolicy-making level want, but also all taxpayer and the masses of common concernquestion, worker of tax,. This text attempts to depict China's future tax system andimpact on China of this tax system.The article is spoken of from the basic theories of the tax system reform, hasanalysed to the meaning and reason of the tax system reforms that is generally carriedon in the whole world at first, then the principle namely simple tax system , base ofthe wide tax , low tax rate , Yan Zheng of providing the tax system reform aremanaged, have pointed out the direction of advance for the development of the taxsystem of our country.Since the establishment of China, the tax system of China has gone through along evolution, have lesson is too experienced , this text is it review new Chinaestablish China course , tax system of reform so far five period of stage to divideamong them.Then carried on the discussion to the current tax system of our country;Havecarried on careful research to nowadays main economic developed country and the taxsystems of developing countries;And has compared the current tax system of ourcountry with the foreign contemporary tax system , has found out the main difference,with drawing lessons from for reference while our country carries on the tax systemreform. To the question that our country's current tax system exists, the article hassummed up to analyse first;According to each tax category concrete analysis , putforward one's own reform measure , explain between I and China current tax systembasic imagination of reform and then.Article from determination the nature and ration two respect analyse tax systemreform impact on taxpayer , state revenues and social economic development finally,have summarized the function in obtaining the fiscal revenues , carrying on macroadjustments and controls of the tax revenue after one new round of tax systemsreform.