The Scientific Concept Of Development And Tax Reform Thinking

With our country stepping into the key period of economic society, it is very necessary to build up a harmonious society according to all-round, well-coordinated and sustained developmental scientific conception. Revenue policy should play an important role in collecting income, ensuring financial capacity, also adjusting and controlling economy, in addition to distributing income. Based on the theory of revenue, the size of levy and the analysis of the structure of our country, we can infer that we should take some measures to reform the present revenue policy. Firstly, to carry out such theory and principle as fair override giving attention to efficiency; secondly, to sort out fees so as to build up a new revenue. On one hand, small sized macro revenue burden is a bit lower, on the other hand, the large sized government income excesses the reasonable limit; Thirdly, there are some problems existing in revenue rate and range. It brings about inequality in the revenue burden of main body. Besides the above, the structural irrationality is also one reason calling on us to reform the present revenue policy. Owing to the above consideration, I advise taking steps to reform the revenue.