A Study On Optimize China’s Tax Structure

The overall pattern of the complex and volatile international situation today bringserious imbalance of human and social development over the past decades, developedcountries unconstrained rapid development of the economy, high emissions, highpollution. Associated with long-term high-speed development of the economy, Chinahas also appeared in some of the economic and social problems cannot be ignored. Thenew situation requires new breakthroughs in the development significant adjustmentsto the process of modernization. Reform of the tax system is a breakthrough ineconomic and social reform and the first army.Based on this historical mission, theneed to open a new round of tax reform.This article belongs to optimize the scope of the tax structure, optimize the taxstructure in the past. At this stage, domestic scholars’ research has focused on theeconomic effects of the tax structure in the qualitative analysis of the sub-types oftaxes, a lack of quantitative analysis and comparison with the design of the structure ofthe tax department. Limited to single tax adjustment of personal income tax, theincome distribution effects of the tax structure is often overlooked set of tax structureoptimization. There are more studies are focusing on the relationship of the taxstructure optimization and economic growth, ignoring the tax structure and incomedistribution relationship. On the Fifth Session of the Eleventh National People’sCongress, Premier Wen Jiabao of the State Council: Deepen reform of the incomedistribution system, to reverse the trend of widening income gap as soon as possible.Tax structure optimization therefore bring about the transformation of the mode ofeconomic development, adjusting income distribution, strengthen environmentalprotection, and promote social harmony is the focus of this study. This paperemphasizes the economic development rather than economic growth, and thereforefocused on, respectively, to explore the relationship between the tax departmentstructure and economic development and income distribution. Study the problems ofChina’s current tax system structure, and finally proposed to optimize the tax structure,taking into account tax fairness and efficiency goals, and to promote the harmoniousdevelopment of economic and social.The main content of this article first of the sort of the theoretical basis of the taxstructure, and a review of the taxation principles of the theory and research of the optimal tax theory. Elaborated on this basis, the change in the tax structure of theeconomic growth mechanism of the tax structure changes in the income distributionmechanism to provide a theoretical basis for later analysis. Next examine the trend ofthe evolution of domestic and international tax structure mode, combing the Westerndeveloped countries, in transition countries, developing countries, as well as changes inthe tax structure of the course. The general trend of the research tax structure evolution,analysis of the tax structure of the international perspective, reveals the problems andthe status quo of our current tax system structure and provides a reference. NationalTax Department of the structure of the economic growth effects, the paper usesdescriptive analysis, Data from direct tax system, the indirect tax department and othertax Department in the years1994-2010, pointed out that the structure of our current taxsystem and economic growth trend. The use of empirical analysis to study the structureand the economic growth of China’s current tax system and concluded. National TaxDepartment of the structural changes in the income distribution effects, this article isdivided into three levels of income, consumption and property income gap. Analysis oftax department structure adjustment mechanism of action of the income gap, the use ofthe method of parametric analysis, regression analysis of the Gini coefficient and thetax department structure, and draw conclusions. The last part is the direction of our taxstructure optimization, the tax structure optimization we must first determine theoptimal target, taking into account the optimal allocation of resources and the equitabledistribution of income, government revenue. Determine the corresponding tax structureoptimization objectives, target for the development of a harmonious society in China,and put forward relevant policy recommendations and concrete measures.