The Choices Of Tax System Under Concept Of Scientific Development

The Concept of Scientific Development is regarded as a guideline for the overall development of economic society, demonstrates the strategy of economic development and the policy of social development. The concept of development you have taken results in the development road and the strategy of development in the future. Therefore, it will influence the practical production fundamentally and overly. The Concept of Scientific Development is as guiding ideology of strategy, it is used for to instruct the tax system reform, and there are great theory sense and the practice sense undoubtedly.This text pointed out the current tax system existed main problem under Concept of Scientific Development, thus, put forward several proposals regarding the tax system reform and adjustment. The text divides three parts altogether:The first part point out that the Concept of Scientific Development is the internal requirement to the choice of tax system .Tax systems must benefit the sustainable development of economy, tax systems must benefit overall and harmonious development of the economic society, and tax systems must reflect the human oriented ethical spirit.The second part point out that current tax system deviates from The Concept of Scientific Development. Unbalance between tax and fee hasn't adapted to the requirement of public financial system, there is a big gap in the fairness of tax burden, current tax system lacks internal control to economy, and current tax system has developed into a duality of urban and rural areas.The third part point out that the choice of tax systems should fit The Concept of Scientific Development. Construct a standardized and reasonable system for tax and fee, construct an ecological tax system construct a fair and simple income tax system, and construct a unified tax system for urban and rural areas.