A Study On Optimizing China's Tax System Structure

Since the 1994 tax reform, China's economic situation has undergone great changes,market economic system continuously improved,economic operation of the international environment is changing, the trend of economic globalization is strengthening increasingly.The issue of the tax system will gradually appear, although the state has taken some measures, the original tax system made the necessary amendments and supplements, but from an overall perspective, optimize the structure of the tax system is still very arduous task. Therefore, the study how to optimize our tax structure is of great practical significance.The paper comments the domestic and international tax optimization theory, analysis the tax system optimization theory on China's adjustment of the tax system, analysis the status of China's tax structure, and the situation with foreign countries for comparison. Use of data analysis China's tax burden, tax flexibility, the tax revenue growth rate, optimization of China's tax structure specific ideas, in ensuring the steady growth of tax revenue, the balance of efficiency and equity conditions, promoting the dual-mode of the main structure of the tax system Implementation of supporting tax reform.