Analysis Of Constraint Conditions Of China's New Round Of Tax Reform

Tax is a summary of the oldest areas of economy. It is one of the most important levers for the state to regulate social economy. Tax system is the comprehensive reflection of a country's politics, economy culture, etc. Only the tax system which adapts to the development of economy can work better. Along with the social and economic environment and the ever-changing international economic situation, the irregularity of the original tax system appears, demands for tax reform are increasing, but the tax reform process is slow, the constraints are not only from domestic economic situation and international economic trends, but also from domestic politics, society, culture restriction and so on.This thesis will be based on status quo of tax system of China, analyzes constraint conditions of China's new round of tax reform from the perspective of tax principles, the related theories of the public policy and tax culture. In the end, it puts forwards a realistic choice and auxiliary measures of the new round of tax reform.Chapter 1 includes the background, literature review and the structure of the whole thesis.Chapter 2 presents total trend of the world's tax reform, analyses constraint conditions of the new round of tax reform, based on tax principles: tax efficiency, equity, finance, stability and the rule of law.Chapter 3 analyses constraint conditions in the process of formulating and implementing tax reform measures from the perspective of policy formulating and implementing. It also analyses game and balance of various interest groups.Chapter 4 analyses constraint conditions from spirit culture of the deepest layer, behavior culture of the center layer and system culture of the surface layer.Chapter 5 puts forwards a realistic choice of the new round of tax reform. It also puts forwards the following auxiliary measures: Improve tax law system of our country, regulate the tax division under the principle of administrating taxation according to law. Strengthen taxpayers'tax consciousness, promote the formation of an honesty atmosphere. Change notion of the government, accurately define the role of government, ect.