Research On The Tax Reform During The International Financial Crisis

Tax is the most important revenue source for a state, and it is an important means of macroeconomic economy control. Taxation can play an important leverage role to protect the state's various construct, promot the national economy and development. It provids a solid economic base to help the country overcome risks.The world suffers a financial crisis suddenly in August 2008. The crisis which affects the world deeply and comprehensively not just impacts the global financial markets rapidly but also the real economy. Affected by the global financial crisis, the increasing speed of China's economy is slowdown. The state has adopted a series of macro-control policies to cope with the crisis. The tax policy which is an important lever to regulate the economy have played an important role also.In order to deal with the financial crisis, China has implemented the policy which has achieved some success, but there are still some imperfections. The reform of the tax system is far from enough. There are still many problems, so we must take further reform measures to make our tax system even better.This article begins with a brief exposition of the theory which related to the tax reform in domestic and foreign country, introduces the development process of the tax system in China and other countries and analyzes the characteristics of our existing tax system. Then discuss the shortage of our tax system with grasping the effect of China's economy and tax income by this crisis. Finally we arrange the ideas of the tax reform, put forward some feasible suggestions, and constitute a tax system which is complete, healthy and fitting the current economics.