International Convergence Analysis Of The Tax Structure And Our Tax Structure Is Optimized

While the integration of world economy is deepening and the Socialist Market Economy regime is gradually perfecting, researches on the theory of tax reform are encountering practical challenge. Directed by Professor Zhang Jinchang, the author tries her best to explore the worldwide identical trend of the current tax structure and optimizing China's tax structure under the title of "Analysis on the Worldwide Identical Trend of Tax Structure and China's Optimal Tax Structure". This dissertation is composed of introduction and three chapters, and the main contents and opinions of each chapter are narrated as below:Introduction expounds mainly the background and the thinking of this dissertation, and the meaning of selecting the theme.The first chapter introduces western theory of optimal taxation. First, it expounds the incipient knowledge of optimal taxation, which is mainly embodied in the development of tax principles. After researching on the tax principles, the dissertation concludes that incipient western theory of optimal taxation focused on justice and efficiency. Second, it introduces the current western theory of optimal taxation, including Ramsey Tax Rule and Mirrlees's optimal income taxation, which is playing an important role in the western income tax reform.The second chapter is analysis and thinking on the identical trend of tax structure. The first section introduces briefly some tax system modes and their characteristics, and then gives the meaning of the identical trend of tax structure in this dissertation. The second section concludes that the worldwide tax structure is tending to the same mode, after comparing the measures of tax reform in developed country with that in developing country. The third section analyzes the reasons why the worldwide tax structure is tending to the same mode, according to the three main decisive elements of tax system mode and considering the new characteristics in current economic development. The fourth section concludes that the double-principal taxes system is the most stable mode after researching on the worldwide double-principal taxes system trend of tax structure.The third chapter explores how to optimize China's tax structure. First, it analyzes China's twice tax system reforms and current tax structure in brief, and suggests that China's tax structure should insist on the double-principal taxes system with income tax and turnover tax. Second, it provides some suggestions of further perfection of China's tax structure. Finally, it emphasizes that in China, it is of great meaning to improve tax collection and administration system for implementing the optimal tax system, especially income tax system.