China's Tax Reform Study Under The Concept Of Scientific Development

Communist Party of China 17th National Congress for the future development of China's further defined the direction, "the Communist Party of China in the 17th National Congress on the report," pointed out that "in the new stage of development to continue building a well-off society,the development of Socialism with Chinese characteristics, we must take Deng Xiaoping Theory and "Three Represents" as guidance, further implement the scientific development concept. "Held in 2008 in the 11th National People's Congress at the first meeting of the government work report Will be clear in the full implementation of the new Enterprise Income Tax Law, the reform of resources tax and fee system to study the development of value-added tax reform and restructuring in the nationwide implementation of the program's other major tax reform in 2008 included in the agenda of reform, China's new round of tax reform ready.The tax system Includes the design of the structure and tax management system both.The design of the structure of tax revenue management system is the prerequisite for the implementation and standards,and tax revenue management system is an important guarantee for the structural design.so that a country's tax system would control economic growth and balanced distribution of income better through the design and optimization of tax revenue management.Our tax system has exposed the shortcomings of the scientific concept of development of an in-depth implementation of the very negative impact: First, the tax system's self-regulatory function is too weak to impede our healthy market economy mechanism; second, lagging tax update , double taxation and tax deficiencies exist at the same time, the existing tax system in some of the tax provisions are far behind the level of socio-economic development, the formation of sources or omission of double taxation, the impact on the country's revenue and all-round development of the economy; Third, the current design of the low proportion of income tax, a small tax base and scope of the tax makes it difficult to give full play to control the distribution of income and the basic functions; Fourth, our country has not formed a formal environmental tax on the system of laws and regulations, production of externalities into the occult Social costs, at the same time, free of sewage caused the rapid deterioration of the ecological environment; Fifth, China's tax administration system, the existence of the tax system is not high degree of the rule of law, tax collection and management procedures of the rule of law strictly and "tax reform" slow process, and other revenue Administrative problems, tax administration and management of these shortcomings weaken the established structure of the tax effect of the policies and regulations.At this stage the shortcomings our tax system exposed gave very negative impact on an in-depth implementation of the scientific concept: First, link in taxes each other mechanisms to goal-oriented through designing tax structure,strategy on taxes in a timely manner to update, To reduce the flow of the economy of double taxation; Second,balance the income tax and turnover tax in the tax system of proportional allocation, and strengthen its tax system to make automatic adjustment to make the economic health of sustainable development; Third, start the tax reform on time, balance Social distribution of income; Fourth, install environmental tax system and improve the supporting laws and regulations as soon as possible; Fifth, raise the level of China's tax administration to revenue protection structure effect.