Analysis Of China's Tax Burden And Research On The Tax Policy Orientation

Our current taxation system is based on the tax sharing system reform in 1994.Since 1994,both the domestic economic situation and international economic environment have been varied dramaticly.But the taxation system didn't adapt accordingly.It is urgent to adjust the current tax system according to the request of economic development and system transition. The Third Plenary Session of the 16th Central Committee of the Communist Party of China (CPC), has outlined the general requirement of the new taxation reform of our country clearly,namely according to the principles of simple tax system,wide tax base,low tax rate,rude administration we should advance the reform of taxation steadily and stepwisely. In current,the new tax reform's prelude has been opened already.According to the general requirement,this paper means to do some research on this taxation reform.In this paper,a general analysis on the Gross Taxation burden and the structure of the Taxation system of China are made,including the aggravating Taxation burden and it's fluctuation,the relationship between the aggravating Taxation burden and Economic growth, turnover tax burden and income tax burden.Based on the analization forenamed,this paper summarized the defections of our current taxation system,showed on the necessity of taxation reform.Fathermore,taking the experience and direction of international taxation reform for reference,the conclusion is that the taxation reform should be carried through steeply,on the ground of both the international experience and the actual situation of China.And toward the defections of our current taxation system,this paper comes to some suggestions for improvement.On all accounts,to the taxation reform,the orientation is given out based on the general analysis of the current taxation system,furtherly,more detail suggestions are come from the profound analysis of specific taxes.