Research On The Western Finance Exchange Theory

The Western Finance Exchange Theory, The Fair Taxation Theory and The Optimal Taxation Theory are the three theories as evidence for the world reform of tax system. Human beings are getting more and more imitate with the continuously developing globalization. The three theories, especially The Western Finance Exchange Theory,impacted a far-reaching significance for the nation's finance and tax reform in nowadays when emphasizing on establishing harmonious society, people-oriented policy and scientific development. The thesis mainly discusses about the process of the development and experience of Western Finance Exchange Theory, which is oriented from the Society Agreement Theory that Hobbes had put forward and perfected itself through the public goods theory and the public choice theory。Western Finance Exchange Theory emphasizes on the taxpayers as the main parts of the financial research, pointing out that finance is the common activity for finance management and it means the political and economic relationship occurs between the government and other members that social members transmit their partial products to the Social Central Institution (The government) to manage for them so as to purchase the common products and services that they are not able to get in the market.The main body of thesis is compound of the analysis and solution. The thesis, with the combination of current concrete economy society and policy, presents a series of reforming suggestions, which systematically states the developing and applying process of the Western Finance Exchange Theory in the aspect of prefabricate monitor and taxation system with theoretical and international contrastive research and model analysis. It also points out that our prefabricate monitor system should take the initiative in the process of the budget planning and carrying as the central point and the policy of taxation law should focus on the statutory taxation principle. What's more, our taxation reforming should concern more about taxpayers to do taxation research.