Tax Reform In Theoretical Considerations And The General Idea

The reform of taxation and fee is a complicated systematic project. It touches upon the interests of all classes of the society and is confined to the course of political and economical reform. So it is a long-term and gradual course in which it will span ten years or more. It is necessary to combine short-term curing sign with long-term curing root. The reform of taxation and fee should be taken several steps. Out of question, it is oriented to financial allotting mode in market economy. During this period, ceaseless research will be needed to ensure the cost of the reform to be reduced as far as possible. The basic structure of this thesis is as follows:Chapter 1 is about the theory of taxation and fee in market economy. And make the comparison of tax and fee, as well as fee and market price.Chapter 2 mainly makes the description of status quo in levying fee and expounds the existing problems and their causes.Chapter 3 is about the overall scheme of the reform of taxation and fee as well as its correlative measures. This is my graduation thesis for M.A. in Economics, which is completed with the direction of my tutor, Prof. Liu Zhicai, during its writing I received much help from Prof. Liu, along with many other professors from Department of Public Finance, without their help it couldn't be finished.Due to the author's limited knowledge in this research field, shortcomings and errors are possible. Any comments and remarks are welcome.