Study Of A New Round Of Tax Reform

The tax system is always changing and adjusting with the change of the political, economic, culture, technological environment . The development of new economy has brought overall and far-reaching influence for our times. The western countries lifted a new step of tax reform since the eighties of the 20th century, in the face of the form that is changed at full speed, The 16th Third Plenary Session of the party has put forward the general requirement of the new step of tax reform of our country clearly, Namely implement tax systems step by step to reform; According to the principles of simple tax system, wide tax base, low tax rate, rude administration we advance the reform of tax revenue steadily; reform exported-return- tax system. Unifying tax systems of all kinds enterprise; The value-added tax is changed into a consuming type by the production model, including equipment investment in the value-added tax's deducting range; Improving the Individual Income Tax, Under unifying the policy prerequisite of taxes ,we shall give the place government proper tax administrative power ,creating the condition and realizing progressively that the tax system in urban and rural areas is unified .New step of tax reform's prelude has been opened already, how about carrying positively and safely out the general requirement of the tax reform of Third Plenary Session of the Eleventh Party Central Committee, becoming a present important subject of theory circle of property tax of our country.According to the general requirement of the 16th taxes of the Third Plenary Session, the text trys to some question of some taxes and tax administration , The full text divides into three major parts r:The first part The analyses of the background of the new step of tax reform, including the tax changed brief retrospect in 1994, the content and great change of the economic social environment of our country, in the past ten years etc.The second part The understanding of the new step of tax reform .includingthe goal, Content, principles of the new step of tax reform, etc..The third part The studing of several questions in the new step of tax, including the question of taxpayer's structural adjustment of the value-added tax, the design of preferential policy of the corporate income tax, the administration of Individual Income Tax, the reform of agricultural tax ,etc.