China's New Round Of Tax Optimization Theory Analysis And Policy Study

How many and how the government gets taxes from taxpayers are regulated by tax system. Tax system should be based on the material economic, institutional, social and scientific situations of a country. The favorable tax system can accelerate the economic development and social advancement. On the other hand, unfavorable tax system will counterwork the economic development and social advancement. The current Chinese tax system, on the whole, is the result of the tax system reform in 1994. But economic, social and political situations are different and great changes have happened. So there are many conflicts between the current tax system and the specific situations.Tax system optimization includes the tax structure and tax collection and management optimization. The reasonable tax items and scientific tax items structure are the prerequisites of favorable tax system. On the other hand, favorable tax collection and management are the necessary condition of the realization of tax policies. The objects of tax polices cannot be obtained even with good tax items no good tax collection and management. There are some problems in the tax sorts and inner harmonization and combination of tax sorts of Chinese tax system. At the same time , the cost of tax collection and management is still on a high lever , reaching 5%-6% . But tax dodging and evasion are still prevalent in China.So the penman thinks we should reform Chinese tax system profoundly under the direction of tax system optimization principles and the situations of China.The thesis is divided into five sections. The primary content of every section is as following:The first section is the preface of the thesis. The author introduces the research background of the thesis, the foreign and domestic research fruit and research methods and sections and chapters structures of the thesis in detail.The second section is about the connotation and principles of tax system optimization. The author thinks the tax system optimization is a dynamic and no-ending process. Then the author introduces the western principles of tax systemoptimization in order to give reference to the tax system optimization in China.The third section is about the situation constrictions and objects of tax system optimization in China .Tax system optimization should take the situation of a country into account, which is one of the most important principles of tax system optimization. The economic, institutional, social and scientific situations of a country will affect the path of tax system optimization. Under the direction of 16th session and 3rd meeting of 16th session of the Central Community Party of China, the author gives the aims of the tax system optimization in China.The forth section is about the tax structure optimization, which is the most important content of tax system optimization. At present, there are many problems about the tax system and there are some frictions between tax system and continuing changing situation. So the author, on the basis of tax structure optimization principles, gives a series of suggestions to solve these problems and avoid the frictions.The fifth section is about the tax collection and management optimization. The author introduces the problems of the tax collection and management in China, then analyses the effect of every element of the tax collection and management on the realization of the objects of the tax collection and management by using model analysis. At last, the author gives some meaningful suggestions for optimizing the tax collection and management in China.