The Modern Enterprise System Building In The Tax Laws

The dissertation is started with the basic request to the taxation system of Modern Enterprise System, combined with foundation of Chinese Modern Enterprise System and advantages and disadvantages of reform of Chinese Taxation System, mainly analyzing the tax issues which affecting the foundation of Chinese Modern Enterprise System, putting forward the judicial design that we should deepen the reform of Chinese Taxation System to facilitate the foundation of Modern Enterprise System.Modern Enterprise System is the normative modality to establish and manage the enterprises in modern market economy. It's the best choice to develop the market economy and the appropriate enterprise system for modern production. It has the characteristic of clear property right, separated rights and duties, detached government and enterprises. Modern Enterprise System is associated closely with taxation, which has the idiographic form of expression as following. First, enterprise is the base of taxation while taxation reacts on the enterprises. Secondly, the country participates in the revenue distribution of the enterprises by taxation. Thirdly, the country standardizes the action of the enterprises by taxation. The establishment and function of Modern Enterprise System request that in the national taxation system the tax laws should be unifiedwhile the taxation standardized, taxation structure, Optimized and tax burden equalized.The establishment of Chinese Modern Enterprise System is a formidable systemic project that requires cooperation and support from various aspects including taxation. Chinese Taxation System reform has yielded tremendous achievements and has active effects on the establishment of Modern Enterprise System. It unified the income tax of domestic enterprises and foreign capital enterprises respectively, achieving fair tax burden to a certain extent. The continuously optimized structure of taxation system can enhance the developing ability of the enterprises. The favorable taxation policy promotes strategic adjustment of the state-owned economy. Taxation laws and regulations on state-owned enterprises reform and the establishment of Modern Enterprise System have been improved. The macroscopically regulation function of taxation and the economic leverage function has been fully exerted. But there still has a series of problems which are unconformable to the establishment and development of Modern Enterprise System. For example, the structure of taxation system hasn't been optimized adequately, the tax laws haven't been unified completely, there is still duplicate taxation, and the power and scope of taxation adjustment isn't enough. There are some special taxation problems in the state-owned enterprises, including undefined policy, unconformable system,excessively principled regulations, unsure taxation units, uncontrollable scattered tax base, hardly levied tax, tax evasion and unpaid tax problems are notable, badly taxation leaving, and so on. Such problems make it the most important task to deepen the taxation system reform and promote the establishment of Modern Enterprise System.In view of foregoing various problems, I analyzed the developing rule of the enterprises and brought forward my opinion on how to deepen the taxation system reform to promote the establishment and improvement of Modern Enterprise System in accordance with the current situation of Chinese Taxation System. The specific measures are as following: (1) cleaning up the favorable taxation policies and canceling the favorable taxation policies constituted on ownership and region;(2) gradually achieving transition from productive-type VAT to consumption -type VAT;(3)enlarging the scope of VAT normal tapers and promoting the transition form small-scale taxpayers to normal taxpayers;(4)dividing the tax deducing function of the special VAT invoices;(5)perfecting laws and regulations about tax collection and administration and reinforcing administration of owned tax;(6)gradually changing the phase of 'task control taxation'...