The Proposal Of Tax System Optimization Of Our Country

In 1994, in order to adapt socialist market economy, reasonably divide fiscal sharing of central government and location , decrease interest conflict and buck-passers, our country made a reform of financial system. Though this reform, more than 20 type of tax are classified as 3 main types: Central tax, local tax and shared tax.With this change, our revenue office is divided into two parts and they work separately. Establishing National revenue and excise office, they are managed directly by National revenue department and local revenue department. This system is favorable for foundation of socialist market economy, reinforce of macro-control and it gives full play to the initiative, guarantees firmed increase of state revenue.New system foundation is purposive and intentional arrangement. Branch institution is a new innovation. However, as our society develops so fast, the disadvantages of this new system emerge gradually. We should make a new reform to promote the tax industry and complete tax system. It's a imperative problem for everyone.This thesis is composed of 7 chapters. Chapter one: Introduction. Expound the background and meaning of this thesis, analyze existing condition of foreign study, and make comprehensive description of the content and construction of this thesis; Chapter two: The Theory of Taxation. Introduce the concept of organization,administrative organization,revenue office,duty,authority, setting of revenue office and reform of tax system; Chapter Three: Reference of Foreign Tax System. Compare several typical foreign tax systems, draw lessons from advantage experience to optimize our tax system; Chapter Four: Evolution of domestic tax system. Review the evolution of domestic tax system from the foundation of our country, analyze the dividing taxes system and his effect, and summarize the rules and character of domestic tax system; Chapter Five: Existing issues of domestic tax system. Stating the problems and contradictions of revenue office for dividing tax system, making a thoughtfully dissecting and evaluating of them; Chapter Six: Solution to optimize domestic tax system. It is the core of this thesis which offers available solution to optimize tax system that fit the economic situation of our company. Propose the assumption for our goal of tax system reform; Chapter Seven: Conclusion and Prospect. Summarize the conclusion of this thesis and point the direction of our following work. This thesis combines theory with practice, past and present, comparing the tax system home and abroad, on the base of tax theory, analyze the existing problems of domestic tax system, drew lessons form foreign experience, raise the issue that combine Revenue and excise office, establish third-degree revenue, depart levying and checking, establish independent tax inspecting institute,revenue court,tax inspector, and offer solution and suggestion for this problems...