Study On The Tax System Optimization Under The Background Of Constructing Harmonious Society

At present, on China's way to build a harmonious society, systematic answers are demanded as to how tax policy, an important tool to adjust and control socio-economic development, functions, the gap between current tax policy and that suitable to the harmonious society, and how to further optimize tax policy. This paper has discussed several tax policy issues in harmonious social background with the game theory, public policy, public administration and relevant principles of the public sector economics, as well as the harmonious society theory and modern tax system optimization theory, to reveal some new findings on the basis of previous study. Suggestions on China's tax policy optimization will also be given after the analysis on the incompatibility of current tax policy and the harmonious society in reality.The tax policy optimization in harmonious social background is to set up the most effective tax policy that helps to promote harmonious social construction through reform and adjustment of current tax policy. In accordance to the theory combined with reality method, this paper firstly have a literature review of the theory on harmonious society and tax policy, introducing the strategy of building a harmonious society and the inevitability of the tax policy being government important administration tool under harmonious society construction. Secondly, the paper analyzes China's current socio-economic development and the incapability of current tax policy in promoting the harmonious society construction. Finally, the overall ideas and suggestion on tax policy optimization in harmonious society are put forward in the light of China's reality. In this paper the innovation lies in: First, the shift of focus from the gather-income-oriented in the past to the balance between income-gathering and economic and social development regulation based on harmonious society construction. According to game theory, tax policy formulation and implementation should change from levy-oriented to the mutual benefits of levier and taxpayers; to fully consider the request of the taxpayer is one of the prerequisites to ensure the effective implementation of tax policies; tax policy design should be based on fully consideration of the taxpayers' interests and their choices, changing from ideality to feasibility. Second, the collection and management of tax in harmonious society, an important guarantee of effective implementation of tax policy, is included in the tax policy optimization because even the best policy can't work if the tax collection work has been distorted and tax policy in its broad sense should include the state's tax collection systems rather than the design and construction of tax policy concerning kinds of taxes, tax-rate and taxpayers, where current tax policy optimization accommodates. Third is the fully illustration on how to play the supervisory role of revenue in harmonious society, which is always neglected, for most people and government pay attention only to the enrichment and regulation role of taxation in reality.