The Comparative Study Of Tax Reform In Transition Economies

After the tax reform in the1994, China has initially-established a framework of tax system which adapt our socialist market economic system. Subsequently, the beginning of a new round of tax reform in2003made China's tax system has further improved, and the tax revenue has been grown significantly. However, our current tax system also has some unreasonable part, which seriously obstruct the stable, sustained and health development of China's economy. Currently, when China is under the background of deepen the economic reform and accelerate the transformation of economic development, tax reform has been put on an unprecedented height. So how to deepen the reform of the tax system in accordance with the requirements of the scientific outlook on development will become the major issue of the "Twelfth Five-Year Plan" and the next period of development of China's sustained and health economic.In view of this, my paper selected Russia, the Czech Republic and Poland, the same as the countries of economic transition. compared with the situation of tax system reforms in China in the four aspects of the tax structure, the structure of tax brackets, tax levels and tax collection and management level. Through the comparison, the differences among the tax system of China and the countries of economic transition in the following ways:In the aspect of tax structure, the overall structure of tax system of our country is not ideal, it's expressed in the turnover tax, the VAT proportion is too large, the proportion of the consumption tax is too small. While within the income tax, personal income tax proportion is too small; in the aspect of the tax level, the species of local tax is too much and the main taxes is lacked; in the level of tax burden, the macro tax burden leve-l is too high. China's macro tax burden of large-caliber level exceeds38%in2010, far more than the standard of28%of the high tax burden; In the area of tax collection and management, the tax law system is not perfect, the modernization of tax collection and management is horizontal lagged. At the same time, through the contrast research, we got some common trends of the countries of economic transition on tax reform, in particular:realized the stability of macro economic basically, established the double subject system with the core of income tax and value-added tax; reduce the income tax rates based on the thought of a low tax rate and a wide tax base and broaden the tax base; In the tax revenue structure of those countries, the trend that the proportion of indirect tax is higher than the proportion of income tax will continue within a certain time; Every country is simplifying the tax system structure and strengthening the level of tax collection and administration.Finally, based on results of the comparison, this article put forward policy recommendations for tax reform in China:In the aspect of the categories of taxes, realize the transformation of the value-added tax progressively, and reduce the rate of it; In the aspect of the tax level, set up a local tax system with business tax, enterprise income tax as it's main part, giving the local a certain power of tax administration and legislative power of taxation; In the aspect of tax burden, the level of macro tax burden should consider the level and the speed of economic development; In the aspect of the tax collection, actively formulating the basic tax law, and strengthen the information management tax.