Implement The Scientific Concept Of Development, Further Improve The Tax Reform In China

The thesis, considering some deficiencies in the current tax system, aims to put forward some measures to perfect the reform in tax system, in the light of the principles of implementing the scientific outlook of development.Firstly, the background is analyzed concerning the birth of scientific outlook on development, and its significance is expounded. It is also put forward in the thesis that the scientific outlook is a must and also a must it is to put it into practice.Secondly, some concepts relevant to the tax reform are analyzed, and the significance is specified of tax, its system and tax reform. The causes are explored and the standards are illustrated. In a contrastive way, comments are made on theory of equitable taxation, optimal taxation and fiscal exchange. A retrospect is given to the four development stages of tax system before 1978 in China, and an analysis is made on the tax reform during the past 30 years since 1978. The conclusion reached is that the tax is getting increasingly equitable when the tax system is simplified and standardized.Thirdly, the relation of the scientific outlook of development to the tax reform is illustrated; and at the same time, it is stated that the reform shall be done with the scientific outlook as the guiding principle, and the reform makes the balancing and driving mechanism.Finally, the conclusions reached are given as follows. An tax system derives from the certain society in a period of time, responding to the particular time. It is necessary to carry out the tax reform in accordance with the guiding principles of the scientific outlook. The income tax shall be modified to meet the demand of human orientation. With the guiding principle of orchestrating urban and rural development, a single tax system is to be established. With the principle of orchestrating regional development, the added value tax is to be perfected. According to the harmonious development of man and nature, it shall be done to modify oil tax and collect environment tax. According to the coordination of domestic development and opening to the outside world, the enterprise income tax is to be perfected.