The Research On The Impact Of The Implementation Of China's Taxation Policies On The Transmission Mechanism And Its Countermeasures

China is currently in a transitional period of its economic system; as an important measure for the state's macro control, taxation plays a significant role in promoting the coordinated socioeconomic development. The constant improvement of the transmission mechanism of taxation policies is a vital foundation which determines whether the taxation functions can come into full play or not. With the continued deepening of China's economic system reforms, the relative lagging-behind of the capabilities of implementing taxation policies has become a factor of restriction on the improvement of the transmission mechanism, hindering the achievement of taxation policy objectives. As there is scant research on the transmission mechanism of taxation policies in the academic community, this paper attempts to study the transmission mechanism of taxation policies from the perspective of policy science, probe the inherent and inevitable connection between all links, analyze the impact on the transmission mechanism in combination with the present situation of the implementation of China's taxation policies, and present policy recommendations for starting with the implementation link to improve the transmission mechanism of China's taxation policies. The primary purpose is to reshape and reconstruct the concepts and theories of the transmission mechanism of taxation policies and to give full play to the important role of the implementation of taxation policies in the transmission mechanism with ensuring the achievement of policy effects as the objective and enhancing the capability of the scientific management of taxation policies as the starting point, in order to further stimulate the effective performance of various controlling and regulating functions of taxation. This paper consists of three parts.Part I provides a progressive review of related theoretical research in China and abroad by starting with the policy transmissionâ†'policy transmission mechanismâ†'taxation policy transmission mechanism; by drawing upon the Western theories on monetary policy transmission mechanism and financial policy transmission mechanism, this chapter integrates the related studies on transmission mechanisms of taxation policies, attempts to conduct a fresh investigation into the taxation policy...