Tax "society" Construction Of Perfection

To build the Chang-Zhu-Tan "two type society" comprehensive reform pilot has great demonstration effect and an important role to scientific development of economic and society in Hunan province and China. Constructing a resource-conserving and environment-friendly society should focus on deepening reform, establish system mechanism and policy system of resource conservation and environmental friendly, and pay attention to use fiscal policy to promote the "two type society" construction. This paper aims to explore to promote tax policy system construction of "two type society" construction from the point of perfecting tax system.This paper points four chapters to study tax system perfecting project of."two type society" construction. The first chapter mainly defines the research background and significance on study problem, and reviews the domestic and international research of "two type society". The second chapter presents the "two type society" connotation, present situation of Hunan province "two type society" construction, and emphasizes the tax policy’s effect in the "two type society" construction as a important national macroeconomic regulation and control means. The third chapter discusses the main problems and reasons analyzes of current tax system in the construction of "two type society". The fourth chapter studies the basic principles and main goal to perfect tax system, puts forward the ideas and measures of tax policy system building, specific including additional environmental protection tax; reform of value added tax, resources tax, enterprise income tax; adjusting the tax relief policies and export tax refund policy, etc.This paper focuses on the theme of tax system perfecting of "two type society" construction, explores the theoretical basis of tax policy of "two type society" construction, and systematically puts forward the tax policy system of our country "two type society" construction in view of the insufficiency of existing tax system in the area of promoting resource conservation and environmental protection. Based on theoretical analysis, the paper presents an improvement scheme to perfect China’s tax policy combined with our province "two type society" construction practice, and makes every effort through the optimization of the tax policy to better promote "two type society" construction.