Tax Structure Optimization Problem

The optimization of the tax system structure consists of three parts: the optimization of the tax category structure, tax rate and tax collection and administration. The criterion for optimization is to combine revenue, fairness versus efficiency together, so that it can collect revenue, adjust economical growth, revenue allocation and economical stability successfully. The nature of the optimization of tax system structure has two aspects: one is dynamic, that is current structure of tax system tends to be most optimal; the other one is static, that means its contents and assignments differ in terms of time and place. Not only does it help to know the principle of tax system construction, but also has a great importance for building and completing a modern tax system.The thesis consists of four parts. The first part defines the optimization of tax system structure on the theoretical plane, and explains the meaning of the optimization of tax system structure and the necessities of constructing an optimal structure of tax system. The second part is the comparable research on the optimization of tax system structure. It compares the current tax system structures both in developed countries and in developing countries and draws some conclusions that are useful for China's tax system structure's optimization. The third part is the current conditions of China's tax system structure. On the basis of denoting the reasons of China's tax system structure's drawbacks, it gives a general analysis of China's tax system structure's optimal level. The fourth part is the suggestions and policies for the optimization of China's tax system structure, which includes the completion of tax category; the design of tax rate; the completion of tax collection and administration; other related policies.