Research On The Problem Of Crossing The "Middle Income Trap"

In the last few decades, China has made great progress in promoting economic development through reform, and has made remarkable achievements in the economic field. Living income levels also have substantial growth, at present, China has entered the middle-income stage, in a move into the ranks of the high-income countries road, will inevitably appear some obstacles and slow down the pace of development of our country. China in the current stage of development is faced with the opportunity to cross the ranks of high-income countries, but also face the challenge of falling into the trap. In this era of opportunities and challenges, reform is still the way of China’s power, still have to adhere to the national development through the reform of the cross.Starting from the concept of the middle-income trap. The from the trap of the causes and nature of the middle-income trap are analyzed, based on our current implementation of the tax system, analyzes the problems existing in the tax system, by referring to the experiences of success and failure of China’s tax system reform direction and measures proposed. Through tax reform to better deal with the problem of middle-income trap, boost China’s success across the middle trap.This paper consists of five chapters. The first chapter is the introduction, which mainly introduces the background and significance of the tax reform in China, the results of domestic research and the content and methods of this paper. From the beginning of the second chapter is the main body of this paper. The second chapter is the summary of the middle income trap. In this chapter, we have carried out the concept of middle income trap, the reason, China is caught in the trap of the incentive and the essence of the trap analysis. The third chapter is the analysis of the problems existing in China’s tax system. First of all, it analyzes some problems existing in the current tax system in China, and then analyzes the current situation and existing problems of personal income tax, gift tax, social security tax. The fourth chapter is the reference of international experience. The international success and failure case analysis, the positive and negative two aspects of experience for reference. The fifth chapter puts forward the countermeasures to deal with the tax reform of the tax reform in the middle income trap.