Research On Chinese Tax Reform Based On The New Public Management

Tax, which intrinsic function brings a great help to the government work, existssince ancient times. Due to the character of keeping pace with the times, appropriate taxcodes need to be built in every historical period in order to be consistent with thecontemporary conditions. Although China has a long history of tax, we are not thatexperienced in modern tax reform. Western countries have done a profound study in theeconomic function and political function of tax. They also gained a lot of reformexperiences, which are worthy to reference. Under the influence of the new publicmanagement, the whole world has focused on tax reform to maintain fair, adjust incomedistribution and assist the government.This article mainly compares the tax reform between China and Western countries,introduces some important related theories and summarizes the successful reformexperiences. According to the literature reading, contrasting and case analysis interpretsthe tax reform. Combining with the theory of the new public management, the prospectof Chinese tax system reform is forecasted. Under the guidance of the new publicmanagement, this article mainly researches on the role of tax in the regulation of incomedistribution and the maintenance of social stability. The property tax was given as anexample to clarify the reform measures and then a suggestion about how to combine theidea of new public management such as efficiency, justice and serve, with tax reformtogether. According to that, we should focus on the effect of tax incentives andregulation. We also need to increase the proportion of direct tax, attach importance tothe tax collection and administration at the same time.