Systematic Analysis Of Tax Environment Alienation In China During The Transformation

The relationship between tax and tax environment is dialectic and they affect each other, that is, the tax is based on certain tax environment as well as is restricted by tax environment. Our current tax environment which manifested the alienation of the tax environment to some extent and exhibited the economic system interim characteristics including irrationality, discord, non-governmental, juvenility and abnormity. The tax environment alienation has contributed to the distortion of the tax system to some extent thus forming negative effect toward tax. To Find the reason of the tax environment alienation and optimize the system rule is the problem that deserved our concern and the jumping-off point to improve our tax work. So according to the theory of new intuitional economics, my article starting from the intuitional prospect and using the practical ways to analysis our country's tax system environment and the alienation reason .Then I advocate to improve the intuitional establishment of our tax environment and build up a tax system that meet the socialist marketing system developing direction. This system which and base on the reality must conform to people's interest choice and china's condition.The article is divided into three parts to discuss the issueThe first part laid a base for the research. On one hand I introduced the fundamental theory of the tax environment and its alienation, expatiated the dialectic relations between tax and tax environment thus defined the tax environment alienation; on the other hand I reviewed the exhibition of our country's tax environment alienation and described it in a practical way.The second part is the emphases of my article, that is, an analysis of the tax environment alienation. I applied the institutional theory to study the tax environment and found the institutional reason of the alienation, and then supplied a thinking way for improving our country's tax environment.The third part advocated the optimizing measures for our tax environment construction. To optimize the tax environment, we should see it as a kind of system engineering and established the concept that govern the tax environment in a comprehensive way.The innovation of this article is: using the new institutional economic theory; analyzing the dialect relation between the tax, tax environment and tax system;...