A Study On Some Problems Of Optimization Of Taxation Structure In China

Taxation structure reasonable or not, not only affects government's financial revenue condition, but also has a critical relationship with the national economy's total quantity and every important economical index. Along with the consummation of our country's socialist market economy system, the taxation structure appeared many questions. Optimizing taxation structure receives increasingly regards. How to adapt new situations and questions which just appeared in the new economic environment, and further deepen taxation reform and optimize taxation structure, finally, make it adapt social economy development, this question need to be solved by us urgently.This article chooses optimizing taxation structure as research core. Begin with the taxation structure's present situation, and studied on the development of the tax system, the composing of the taxation structure and the main questions of the present taxation structure as well as the reasons for the present questions of the taxation structure. In the empirical research, on the point of the elasticity, analyzed the relationship between the direct tax and the indirect tax, and calculated the elasticity of the taxation structure. In addition, selected our country 1985-2004 year's time series data, conducted a relative analysis between the main tax and GDP, then considering the expenditure factor, conducted deep research about the taxation structure. Finally, referring to the overseas tax system structure optimization reform experience, and base on our country taxation structure's present situation, proposed strategies and measures to optimize taxation structure.In order to break through traditional theory research pattern, this article has used both theoretical analysis and computational research, stressed on the mathematical analysis. This article tried to analyze the taxation structure from different research view, introduced a linear programming model to quantify non-tax environment's influence to the economical growth, adopted the PEARSON relative analysis, and established multi-factor linear regression model. This article's research will provide certain theoretical and practical reference for optimization of taxation structure in China.