Theory Analysis On The Tropism Of Our Country's Tax System After Agriculture-Tax Exemption

Agriculture-tax exemption, which is unparalleled in history, takes the far - reaching historical significance. After all, it is only the first step of rural tax and fee reformation. How to establish a unifying tax system for urban and rural areas reflecting equity becomes the most important problem. Because we are in the critical period of social reform, the orientation of tax structure after tax-free certainly deserves serious attention. While discussing a unifying tax system for urban and rural areas, we must first pay our attention to our country's tax structure, especially the orientation of our country's tax system, so as to plan the ratio of different kinds of tax reasonably.From 1980s, tax system reformation is unbroken, so tax stucture received more attention. How to optimize tax structure, so as to realizetaxation function, becomes hotspot in tax study. Study of tax structure will contribute to a more reasonable tax system. The relation between direct tax and indirect tax is one of the main problems in tax structure study. So how to approach the relation correctly has been a major subject to the countries with complicated socio-economical structure and compound tax system to achieve financial function.