Research On The Tax Reforms Of Contemporary China

Taxation is one of the most universal financial policies. Since taxation is the primary source whichmakes up the revenue, it is not only to offer public articles to fulfill the common needs, but also toeffectively arrange the allocation of resources and put macro-control efforts on the economy.Therefore, taxation policies are closely linked to national welfare and the people’s livelihood.However, the taxation policies usually could not keep pace with the development of economy, and theunfair situation appears obviously in the current tax system. This paper is based on the theoreticalbasis that administration should make the public goods and public service equal and fair. The wholearticle is about the research and discussion of the tax system in China and tax reform based on theviewpoints of administrative justice. Taxation should also obey the equality and justice principles astax system is one part of the public policy.Here the concept of administrative justice is introduced to the study of tax system reform. First, thispaper makes the tax function as an entry point. Then, through the analysis of contemporary tax issuesin China, the conclusion that it is necessary and important to take tax reforms as soon as possible inthe case of more and more unfair appearance in revenue is established. Third, in order to learnsuccessful experience and to use for reference, to compare the tax system with foreign countries, likeAmerica, Japan, British and France is a good way to get enlightenment. In the end, this paper givespersonal proposals in two aspects in the hope that the tax reform in China could make the aim ofadministrative justice finally realized in the near future.