Build The Three Pillars Of The Tax Structure Study

China's current tax system is formed after the 1994 tax reform, and the basic principle is "unifying tax laws,making tax burden fair, simplifying the tax system and separatiing powers reasonably " and to implement a "double entity" tax structure which makes value-added tax as the first principal taxes and the corporate income tax as the second main taxes. It achieved remarkable results over the past 10 years Practice.But with the development of the socialism market economy, new problems keep emerging to make the contradictions between the existing tax system and the situation of the socio-economic development increasingly prominent. It reflects in the structural deficiencies in the tax system: (1) The main tax overstated. The so-called transfer tax, and income tax "double entity" taxes mode in fact has been in a "lame" state. (2) Auxiliary taxes regulate economy weak. Social security taxes, property taxes are in absent or semi-absent state in the long-term. (3) Tax management system is not standardized,and fail to fully reflect the principle of fairness and efficiency.Therefore, further optimization and improving the tax system and taking good advantage of tax's macro-control role are very important for promotingthe national economy to develop faster and better. Though studying the theory of optimal tax reform and learning experience from Western countries on the tax reform and innovation,and also a careful analysis of "double main tax structure model," proposed by Professor Deng Ziji ,the author put forward new thinking of optimizing our country's tax structure. That is: in the premise of maintenancing or appropriately reducing the share of the existing goods or services tax,we should emphasize on improving the income and property taxes, that is, by increasing income tax, property tax share, in the commodity labor tax and income tax,property tax structure of the dynamic adjustment process, we can realize theoptimization of the overall tax the system structure.This paper is divided into four parts:Part I: Mainly exposing the theory concept and main types of the tax systemPart II: the factors which influence the structure of tax systemPart III: Mainly exposing the current exsiting structure of tax system and itsproblem in our country.Part IV: The main exposition is how to further optimize and improve the taxsystem, and strive to build "three tax" structure which focus on income tax,Turnover tax, property taxes.