On Tax Model To Adapt To China's Market Economy Conditions

Every country makes full use of tax system to adjust the resource allo- cation and the income distribution in modern market economy in order to promote the development and stabilization of the social economy. But in the realistic society the development of the tax systems is restricted by a lot of sectors, the limitation inevitably exists in practice. The article discusses the types and characters of modern international tax system patterns, the prob- lems existed in the tax system of our country and the measures to establish the new system adapting the market economy of our country. It expects to perfect the tax system and promote the further development of the market e- conomy m our country. The article suggests that the tax system model in our country should not simply copy those in other countries in spite of the situa- tion of our country. It should combine with the situation of our country, use the experience of other countries for reference, and follow the tax interna- tional rules. We should improve the indirect tax and enhance the manage level and publicized strength of the direct tax on condition that the govern- ment cleans up charges out of the tax all ?around and builds the standard, high efficient, just and lawful finance system. It will promote the improve- ment of the social economic system and keep the national economy health and continuously develop if both the indirect tax and the direct tax act in concert and complement each other.