Discussing The Tax Reform Tendency In China From The International Evolution Theory Of Taxation Structure

Our country's economy has changed greatly since we entried into 21st century. In the new centry, the state leaders put forward the strategic goal of "Building Comparatively well-off Society ".What's" Building Comparatively well-off Society"? In the author's view, it is perfect and sound Socialistic Market Economy System. It needs to perfect our country's Macro-Regulation System to build and perfect Socialistic Market Economy System, and needs to perfect financial system , so that it requires to perfect our country's Taxation Institution. This is what the author expressed in this paper.This article has three parts:First, explaining the basic theory issues briefly on Tax Reform.The defined the basic meaning of Tax Reform and Tax Reform Optimization, introduced the source of Tax Reform shortly, i.e. the Best Taxation Theory and the follow, and economic effect that influences Taxation Optimization.Second, correlation analysis on International Tax Institution Evolution. The author talked about the two models of International Tax Model, and analyzed the main causes of Tax Model Deffererence in developed countries and developing countries.Third, inquiring into our country's Taxation Optimization .The author looked forward the historic evolution of Taxation Optimization after the founding of China, then analyzed the main problems in present Taxation Structure and its economic influence. Finally, pointed out the author's opinions on how to conduct the Taxation Structure Optimization.