On Tax Policy Orientation Under The Guidance Of Scientific Development Thoughts

All kinds of macro-control policies may be adopted in the process of country's economic and social development in order to realize development targets. Undoubtedly tax policies act as an essential role in adjusting economic and social development. Our country is in the key period of economic growth at present. How to make use of the tax revenue lever-age effectively in pushing forward country's sustainable development remains as a difficult and urgent problem. Therefore, the main body of a book keep a foothold choosing in the lower tax policy studying our country develops a Taoist temple in setting up science to having stronger theory and practical or immediate significance. Tax policy must coordinate the country's macroeconomic regulation and control target. Our country structures sustainable development strategy system, the lever should bring tax policy into play sufficiently adjusts an effect. System adapting to economy sustainable development target tax policy, respond to the energy promotes in promoting optimization of the industrial structure, promoting process to apply high and new technology in production, resource comprehensive utilization population aspect such as horizontal, preserving the ecological environment brings whose finance, economy and society function into play.This paper includes three parts as follows:In the first part, problems of the scientific development thoughts and tax policies are discussed from the viewpoints of constructing harmonious society. The main body of a book has been adopted to study method expounds a proposition hereinafter three kinds. One is dialectics. Priority has discussed the main body of a book on tax revenue efficiency and impartial relation of tax revenue between both opposite and unified discriminating concerns , points out the necessity urging tax revenue efficiency currently with the tax revenue impartially. Two is contrast law. The various tax that the developed Western countries the main body of a book has been introduced carries out changes fine policy effect, tax changes the policy progress significance and consult that tax policy reforms to our country by the fact that the contrast has pointed out the west. Three are history method. The main body of a book have recollected our country tax revenue reforming the history developing, have pointed out current our country carrying out certainty and urgency that the tax revenue reforms. The basic developing a Taoist temple from science has demanded to start, the concept aspect such as changing, perfecting route has been in progress to the tax revenue comment that. Have concerned the priority having been in progress especially in tax revenue efficiency and the tax revenue impartially expound, bring forward protruding obvious tax revenue fairness, fairness promotes the efficiency argument , this is that the main body of a book importance is innovative burning with the tax revenue.In the second part, the problems of our country's tax policies are analized. Setting up science developing a Taoist temple, structure harmonious society, is this state policy important purpose evading risk in our country economic and social development, make our country economy society be able to develop stably comparatively quickly, tide over "the Qiannali time zone " smoothly. Central authority structures the adjustment dealing with country tax policy surely comparatively much in various macro-control of harmonious society policy. The main body of this paper is observed first from setting up science developing, is structure harmonious society starting , is develop the Taoist temple and the tax policy theory problem to science having been in progress comment that. Science develops the fundamental connotation watching: All-round, be in harmony, may continue developing. Our country tax policy target fixes position: Concentrate efforts on making an overall be city and countryside plan as a whole develop "five", planning as a whole regional development, makes an overall economic and social development, makes an overall human being and the nature harmonious development, makes an overall develop in the homeland and open to the outside world to the outside. That the tax policy pointing out further, needing to realize our country concentrates efforts on "plan as a whole, first five" problems really is to finish resolving the relation between tax revenue efficiency and tax revenue fairness. And tradition develops concept being compared with each other, science develops the basicest difference of Taoist temple lying in mutual balance and fairness showing solicitude for every aspect benefit especially. That our country tax system reforms the new tendency as a result is to promote efficiency with fairness.In the third part, the suggestions on enhancing tax policies under the guidance of scientific development thoughts are made. At present, in tax policy, have problem later carries out analysis on our country , points out a primal problem having: First, the society member income gap pulls the social equity important, affecting; Secondly, current economic pattern of our country and unreasonable effect of mode of economic growth develop mass; Thirdly, medium-sized and small enterprises of our country currently in effect tax policy is hit by duty on value added tax system currently in effect, Gains tax system, tax administration currently in effect there exist enterprise currently in effect in development of system centring peanuts discriminating against and restricting; Fourth, currently in effect wade across agriculture tax system existence contradicts with industry between the policy reciprocating an agriculture. The tax policy that the personal income assigns from perfect adjustment after there exists problem in tax revenue system at present to our country being in progress analysing, is taken face; Plan as a whole city and countryside develop and go through the agriculture tax revenue policy choose face; Expand our country consumer demand tax policy choosing facing; The tax policy boosting our country tertiary industry developing is taken face; The tax policy promoting our country enterprise scale structural optimization is taken face; The tax policy boosting our country reducing the consumption of energy is taken face; Expand employment and boost the tax policy that medium-sized and small enterprises develops taking the train of thought ascertaining that science develops a Taoist temple to having waited for about seven aspect to expound in tax policy.The innovation of this paper lies in: arguments on the transformation and perfection path of tax revenue ideas are made in details. By analyzing the important relationships between tax efficiency and tax equality, this paper points out that tax equality should be deemed as more important than tax efficiency and remain as a useful method in tax efficiency promotion.