China's Tax System Optimize Its Game Analysis

At present, China is in the period of economy in transition. Tax reform is the important component part of the whole restructuring of economic systems. And now, it has the considerably important practical significance to explore our country's tax system for improving present tax system, promoting to increase economy stably, promoting fairly distribution of society income and reasonable distribution of resources, realizing the static aim of economy development.So-called optimization of tax system means building a tax system which accord with the current situations in the maximum limit and people's profit choice by restructuring the reform of tax system. First ,it puts forward 3 points for the connotation of tax revenue optimization and raise the aim of the tax system optimization. The present writer re-exploration by the tax revenue and economic relationship to raise the tax rate optimization aim between the government and taxpayers which is based on analyzing the government account for the different profit orientation and requirement of taxpayers.Next, he analyzed the modernized tax system optimization with game theory. Last based on the above analysis, he studied further the problem in our country's tax system reformation and optimization of modernized tax system from the game angle. Tax system optimization has great character of counter measure itself. It needs both summaries of the experience of history and guides for the reality, thus raising the constructive idea. This thesis sums up the tax system optimization which suits for our country's condition and theory useful meaning for the reformation and perfection of present tax system by the combination of theory analyzing and reality analyzing and the combination of western theory and Chinese real condition, using more the game theory to research the tax system optimization from the tax revenue game theory angle, using the theory of modernized tax system theory of combination of new system economy and game theory.The main breakthrough and enterprising for the tax system optimization of this thesis is: first, it presents the establishment of tax system optimization should consider more therequirement of taxpayers and research the tax system constructive problem from the taxpayers 'angle, considering fully the taxpayers' requirement is the prerequisite for the tax system operation effectively, and make a optimization under the condition of consideration taxpayers profits and action choice, second, to introduce the concept of tax revenue game theory ,put forward the difference between the government and taxpayers oriented to the profits on the tax revenue, form the tax revenue game on the tax collection between the government and the taxpayers.There exists the tax revenue game between government and taxpayers. Central government and local government, tax organs and government and tax organs themselves, it raises the tax system designing should consider more the tax payers' affection by tax. Policy and the corresponding counter measure will be adapted by the taxpayers. The tax game is unsymmetrical one. Tax system should form the tax incentive mechanism and make the tax system become Nash balance Third, it raises tax system establishment and should emphasis the tax revenues game relationship between central government and local government in the collection and management. To deal with the distribution between the central and the local, and to form an tax revenue alliance between central government and local government.They realize the policy aim of government tax revenues effectively and regard the relationships of central tax and local tax as the important content of tax system optimization.