From The System Of Redistribution Of The Tax System To Know How The Government Economic Functions To Change In China

At present, the economy of our county is undergoing a transitional process, which is to transform from planned economy to market economy. During the economic transition there must appear a series of contradictions and problems, which request the reforming of government economic function.Redistribution is one of important contents of government economic function, which lead to important actions to societal stability and fairness. There are some problems of individual income tax in redistribution system in our country, which is imply to the steady machine of society. The system and enforcement of individual income tax in our country contain some unreasonableness, which lead to adjust income system to the people of high income ineffective. The tax losing has become a significant problem of country in income territory, which results in the tax revenue loss and weakens the effects of financial regulation. Further more, the losing-tax is reallocated in an unreasonable way in practice, which brings bad influence on economy and society.The individual income tax of redistribution system as a starting point in this paper to explore how to exchange the economic function of government in our country to play its roles better, particularly in the area of income distribution to narrow and change our residents widening of the income gap distribution of an unjust status quo. This article discussed the economic functions of government contains five aspects.The first part focus on the theoretical analysis of the government economic functions, including define the economic function of government, plan the economic functions of government in planned economic system of China and the system background of the need to change the government economic functions, and the functions and role of government at present.The second part discussed the theoretical basis of tax policy in the redistribution system, and the historical evolution of the review of the tax policies in our country, finally come to this stage, individual income tax system of our country should have the most important role in the redistribution.Part there described the main problems of individual income tax in the redistribution system, that individual income tax system in the redistribution system, that the tax system of individual income tax in our country can't role the distribution of income ineffective, leading to huge income disparities and serious losing-tax.The fourth par is the analysis of the reasons for this, mainly from the tax effect of the adjustment of income distribution amid the internal and external aspects of the analysis.The last part discussed the ideas of change the government economic functions from the tax policy of redistribution, including their own ideas and changes to the tax reform ideas two parts.