Research On The Optimization Of Tax System Structure In China

The tax, being the important way of collecting revenue and adjusting national economical function, plays an important role of every aspects of the social economy. Furthermore, establishing and implementing reasonable tax structure, tax system and tax policy, which is useful for effectively accommodating the reallocation of national income, accordingly promoting the development of economic and science and technology, keeping economic equilibrium and optimizing the resource allocation. As the important part of tax system, whether tax system structure is reasonable and perfect or not, not only impacts suffice of the government revenue from tax income, but also affect the development of the whole national economy. With the consummation of the socialism market economy and the developing trend of international tax system structure theory, the development of tax system structure confronts many difficulties and challenges. The optimization of China's tax system structure draws great attention from various aspects, and how to adapt the new instances and overcome the difficulties, make the innovation of tax system suitable for the need of social economy, it has been an exigent task for us.Based on the circumstance in China, this thesis tries to discuss optimizing China's tax system structure. Besides the introduction, the thesis consists of five parts. Part one covers a brief literature review of the correlatives of the optimization of tax system structure. Beginning with the definition of the optimization of tax system structure, this part summarizes the course of the theory. Part two analyzes the optimization of tax system structure from theoretical aspect. It introduces the relationship between tax system and tax system structure, refers to the definition and theoretical basis, and explains the criterion, effect and restricting factor of the optimal structure of tax system. Part three focus on the developing course and main problems in China. Based on the review of our tax system structure development, bring forward the main problems of current tax system and analyzes the corresponding reasons and the necessities of the optimization of tax system structure in China. Part four is the suggestions and policies for the optimization of china's tax system structure.