On The Choice Of The Main Taxes, Our Tax Model

Facing the impact of WTO, the system of finance and tax in our country needs more reform. How to establish the mode of tax system will directly have a bearing on the elaboration of tax function. And the selection of the main categories of tax is the centre link of establishing reasonable mode of tax system. This article will start with the characters of different tax categories and the restrict factor, compare and analysis the basic principle of selection of main tax categories in different countries, combine with the actual situation of our country, raise the present target selection and medium target design and forward target conception of main tax categories in our country.There are five sections in this article:First section: the classify and character of tax system modeAnalysing the different character of sole tax system mode and composite tax system mode, comparing and analysing the character of tax system modes using income tax as main tax category, using commodity tax as main tax category, using income tax and commodity tax system as main tax category. Talking about their different function in implementing tax policy.Second section: restrict factor of main tax category selection and theoretical analysis on interrelation of different tax categories and PDFTo analysis respectively the restrict effect on main tax category selection of economic development level, economic form and economic move mechanism, government's emphasis on tax policy target, government's economic interfere degree and tax revenue level and people's civilization quality, also the interrelation of different categories and PDF, and getting the principle of main tax category selection through theory.Third section: the comparision and development trend of main tax category selection in different countriesTo compare and analysis the different selection of main tax category among countries with different economic development level, use the United States as example to review the practical principle of main tax categoryselection of developed countries, refute the opinion of regression, get the development trend of using income tax as main part and analysis the development course.Forth section: the present selection of main tax category in our countryTo analysis the restrict factor and present situation of tax system mode, emphasis on the present problem of different income tax, demonstrate through different main tax categories emphasis on tax revenue function, get the objective necessity of using commodity tax as main tax category.Fifth section: the overall thought and main task of main tax category selection in our countryBasing on the forecast of our country's economic development, raise the present target selection, medium target design and forward target conception of main tax category in our country and point out the main present task as to implement the target mode.