Tax Policy Research Under The Socialist Market Economy

After the establishment of the socialist market economic system, China in1992,the economy started its rapid development, the rapid increase in economic output inthe rapid economic development and the deepening of economic reform at the sametime, due to the lagging social and political reform, as well as with the marketeconomy absence of other policy measures to adapt, giving rise to many problems.One of the natural environment pollution outstanding performance that is a waste ofresources, decreased air quality, ecological crisis; Second, the social environmentpollution that cadres of corruption, moral decline, polarization, social contradictionshighlighted.Tax policy is an important tool for national macro-control, play an important rolein the adjustment of economic structure and the allocation of resources. While alsoregulate social redistribution of tax policy to achieve social fairness and justiceimportant measures. Therefore, China with the establishment of the socialist marketeconomic system, in order to meet the needs of the market economy, our tax policiesare constantly changing and adjusting. Therefore, this tax to Marxist theory, based onthe theory and practice draws on the tax experience of developed countries, China’scurrent tax policy for its problems to explore the theory, in order to further improveChina’s tax policies, put forward some concrete measures and recommendations.This paper is divided into six parts, introduction, first, second, third, fourth andfifth chapters.The first part, the rapid development of China’s economy, the emergence of anirrational economic structure, environmental degradation, social contradictionshighlight issues such as tax policy to improve China has practical significance.The second part, the main sort of tax Marxist classical writers, the China of theMarxist theory of taxation, foreign tax theory economists, tax theory Chineseeconomists, the theoretical basis is examining the issue. The third part, the most important means of macroeconomic control as aneconomic activity through tax policy in this part of the planned economy period, aplanned commodity economy period, changes during the three periods of the socialistmarket economy, and reviewed the development process of China’s tax policy.The fourth part of this section discusses the main analysis of China’s current taxsystem in terms of the problems and policies. Specifically in terms of corporateincome tax, personal income tax aspects of existence, as well as tax policy, tax thetaxpayer awareness problem.The fifth part, China’s current tax policy, under the socialist market economicsystem, some aspects not perfect, is unreasonable. Needs to be improved throughdifferent paths and measures. This part is mainly made some improvement of China’stax policies and measures specific path.Part VI, improve tax policy has important practical significance, by adjusting thetax carry lever can be adjusted current irrational economic structure, promotingsustainable economic development; tax revenue can provide strong financial supportfor the construction of the country’s infrastructure, but also ease employment pressure,improve the living environment, and enhance national defense strength; through taxregulation can narrow the widening wealth gap and reduce social conflicts.