Research On The Evaluation And Perfect Countermeasure Of Direct Tax System In China

The basic function of modern tax system is to organize fiscal revenue, adjust distributionof income and stabilize economy. With the development of economic society, the direct taxeshave more effects on the adjustment distribution of income and economic stability, andindirect taxes have a greater role in organizing fiscal revenue. In recent years, with thecontinuous improvement of living standard, some people have reached a higher level ofincome, wealth gap is also showing a continued widening trend in China. Because direct taxeshave a significant role in regulating income distribution, so taxes increasingly become aneffective means to crack a series of major economic and social issues. Completing the systemof direct taxes, has a positive meaning for the realization of balancing China’s tax structureand adjusting distribution of income. The proportion of current indirect taxes in total revenueis too high, direct taxes have a low proportion, which greatly hindered the function ofadjustment distribution of income.In this context, the thesis on the basis of perusing the research of domestic and foreignscholars on the system of direct tax, analyzes the system of direct tax in China, including thesystem of tax, function and administration. Firstly define the scope of study of direct taxes,the tax burden can not be shifted or not easy to transfer, the taxpayer is the same person withthe tax burden of people, it includes twelve tax categories of income tax and property tax.Then it introduces the present situation of system of direct tax in China, including the statusof tax category, function and administration. Then analyzes the problems of the system ofdirect tax, researching the deletion of direct taxation income, the function of personal incometax to adjust distribution of income is not obvious, the current collection and administrationsystem is difficult to adapt to the requirements imposed taxes. Then it analyzes the differenceof system of direct tax between China and America, including comparative analysis of directtax category, income scale and ability of administration. Finally it analyzes the perfectcountermeasure to the system of direct tax, mainly analysis from the building perfect systemof direct tax category, strengthen the function of adjustment income distribution, establishment collection and administration system to adapt the requirements imposed taxesand reform of direct tax should require public participation. The thesis proposes to levyinheritance tax to increase taxes on high income class duly, increase income tax especiallypersonal income and property tax to promote the proportion of current indirect taxes in totalrevenue and create to collection and administration system, in order to better play its role inadjustment distribution of income.