Issues Related To Research, Deepen The Reform Of The Tax System And Accelerate The Development Of Enterprises

Taxation is one of the important instruments for government to adjust the social economy . It influences enterprises production and development directly or indirectly .Every country' s tax system is always adapt to its economic developmetnt, social system and fiscal demand. However, it is commonly realized that Chinese current tax system , which came into effect 10 years ago , is unmatch to economic situation and social circumstances and is unsitable for the development of moden enterprises under the globalizating word economy. Without an up-to-date regulation, the tax system is bound to affect the economy negatively. As a result, it is compelling to reform the system.This thesis starts from the contradiction between the current tax system and eterprises' development and analyses the problems of the system and the necessity to reform, using theoretical analysis as well as empirical testing. Subsequently, basing on the effects of entering into WTO and the quest to enhance the cometitiveness of Chinese enterprises, dawing lessons from the tax system reformation in market economy countries, and combining with the schemes of domestic economy reformation and the change of enterprises institution, the thesis conceives a new model of tax system reformation to enhances the enterprises' competitivence and to raise their abilities to deal with risks .The thesis consists of six chapters, besides the conclusion.Chapter I, the introduction, describes the background, late-breaking developments, structure and innovations of the study.In Chapter II we exams the process of our tax system' s development.Chapter III analyses the chacteristics of the current tax structure and figures out its failures accounting for the demand of modern enterprise' development.Combining with the speciality of our country and the need for enterprise' development , chapter IV points out the necessity and the underlying principles of our tax system reformation.After that , the thesis focus on the foreign tax system reformation and its lessons, implicatins for our reformation are also given.Chapter VI , the core of the thesis , demonstrates the specific content of the new tax system reformation , including conceiving the model of the tax system, adjusting a few tax items , transforming fee charge into tax collection and improving tax collection and administation.