China's Tax Structure Optimization

As a national tax in economy and universal manifestation, tax is always the main form of fiscal revenue for governments, and it is often running an important influence on personal economic activity and social economy, and has made the state, enterprises and individuals involved in the economic interests. In the background of modern market economy, as the policy tool for the adjustment of economic operation, it promotes the resource allocation, offsets the defects in income distribution and economic stability which plays an important role. Tax can promote development, development is for the livelihood of the people, which not only embodies the basic requirements of tax scientific development, but also reflects the high expectation of the people, and not only embodies the basic function of taxation, but also accords with the actual tax work. Promoting development and improving the peoples livelihood need strong financial guarantee and tax function's overall play.And reasonable tax structure only affects government revenues, but also is closely linked with economic development indexes. With the rapid development of economy, Chinas current tax system structure appeared many deficiencies, which does not adapt to present economic development. In 1994, tax reform established the new tax system ,problems gradually appear, and social members of the income gap is widening, which gradually influence the social harmony and stability, as the important factor of adjusting income distribution gap , personal income tax, property tax cant play their due functions, the present tax system structure rationality also prevent the social fairness stability and the healthy development of the market economy. Therefore, carrying on the tax system optimization is imminent. How to adapt to the new situation, deepen the tax reform, optimize tax structure to make it better for economic development services is urgent. These need us to study and solve. Therefore, research on our country tax structure optimization has a practical significance.In our further perfecting system of socialist market economy, socialist harmonious development under the background of economic operation regulation, taxation, as one of the important level, how to better serve Chinas economic development, and to play more effectively, is an important problem of academic research .On " Simple tax, wide base, low tax rate and strict administration"of international tax system, how to scientifically define the macro tax burden, clear tax system and economic development, promoting Chinas economic structure optimization, how to optimize structural adjustment of the existing tax system, realizing the unification of tax, To improve the efficiency of tax, are all we need to discuss.In this context, the paper elaborates the origin and development of the theory of taxation .According to the theoretical analyses of the existing tax system structure. After empirical analysis of how tax influences resident behaviors, such as saving, investment, consumption , tax, which adjusts the behavior of people, to allocate the inhabitants income to the redistribution of income, etc. It analyses the macro tax burden, flexibility, the tax rate of growth of income tax, concluding that our big caliber macro tax burden was overheating; tax growth continues to grow faster than economic growth. On this basis, in order to ensure tax revenue and economic stability, I summarize my own conclusions, and put forward some suggestions to optimize the structure of tax. We must promote tax distribution regulation, so as to realize the harmonious development of social justice.