Analysis On New Turns Of Taxation System Reform Mentality In China

Our current taxation system is based on the tax sharing system reform in 1994.Since 1994, our local and international economic circumstances have been varying largely. The taxation system haven't adapt to the new circumstances. It is urgent to regulate the current tax system according to the request of economic development and system transition. The 16th Third Plenary Session of the Party has clearly put forward the general requirement of the new taxation reform of our country, that according to the principles of simple tax system, wide tax base, low tax rate and strict administration. Basing on that, we can advance the reform of taxation steadily step by step. And building new taxation system that More equitable, more scientific, and more legal.The enforcement of new law of enterprise income tax in 2008 is indicating that China's new round of tax reform has been beginning. This paper will focus on the general requirement of the new round of tax reform and put forward some new views and ideas of the tax choice and, structural adjustment,The paper begins with the basic theories of the tax reform, including tax principle theories, tax reform theories and the partition of public finance power so as to providing guideline and theories foundation for the new tax system reform. Then analyzing the background of the tax reform and emphasizing the necessity of the tax reform in our country. Finally, the article will proposed the reform mentality target-oriented that based on the analysis of the current taxation flaw in our country.