China Tax Structure Evaluation And Optimization Study

The tax system structure optimization is refers through to constitutes the tax system essential factor to carry on the reform, the consummation, finally molds a more ideal tax system pattern. The tax system structure optimizes can display the tax revenue function effectively, promotion economy coordinated development. Correlation theories optimizes which about the tax system structure, mainly includes the theory of equitable taxation, the theory of optimal taxation and the theory of fiscal exchange. Whether the judgment tax system structure does optimize the principle has the finance, fair and the efficiency three aspect principles.Our country tax system structure has experienced four big adjustments and the optimization, developed the very big impetus function to the economy, but along with the economical development condition unceasing change, our country tax system structure had the new problem, Mainly has: The commodity tax proportion is big, the income tax proportion excessively is small, the main body categories of taxes structure is unbalanced; The commodity tax internal increment duty and business tax coexisting, the excise tax proportion excessively is small; Inside and outside the enterprise income tax has leaves, the personal income tax proportion excessively is small; The increment duty needs to reform and so on the questions. In macroscopic environment, also has the noticeable problem, mainly displays in: the present tax system depends between the economic society environment friction and the present tax system with it which depends on each other fell behind the request which enhances unceasingly in the marketability advancement;Our country public finance frame establishment the impact which brings to the present tax system; Has the huge income differential also to challenge the present tax system and so on; All explained present tax system oneself does not adapt with the current macroscopic situation, explained carries on optimized to our country current tax system structure the necessity.The tax system structure faces the question at present in our country under the premise, in under correlation optimization theory instruction, reference international tax system structure optimization rule, in full consideration finance, fair and in efficiency foundation, our country's tax system structure optimizes needs to obtain from following several aspects: 1st, the suitable expanded increment duty collection scope, transits "the expense" the increment duty to realize increment duty reforming gradually;2nd, should stop gradually to the non-daily life consumable like ethyl alcohol, the automobile tire and the ordinary consumable like ordinary skin care hair care article taxation, but limits some expense in advance using the excise tax and does not favor the environmental protection the behavior;3rd, in the unification the overseas-funded enterprise income tax, adjusts the personal income tax; And at the right moment begins levying taxes the social security tax, the link bonded, the property tax and presents as a gift gives the tax;4th, to the categories of taxes structure, the tax rate height carries on the adjustment, is clear about relations which the enhancement collection and the tax system structure optimize, in order to safeguard the tax system structure optimization goal the realization, but also should further strengthen the tax revenue collection, safeguards the effective implementation which the tax system structure optimizes;5th, our country tax system structure optimizes as a whole the direction should construct take the commodity tax and the income tax as the double main body categories of taxes pair of tax system structure.