Trends Of Global Tax Reforms And Research On Perfecting Tax System Of Our Country

After the financial crisis, countries all over the world face the new social andeconomic environment, the existing tax system has many problems and the guidanceof the theories of tax reform have also been changed, so countries all over the worlddo or brew their tax reforms. Why does the world reform the tax system? Whatproblems does the reform want to solve? What is the trend of world tax system reform?What experiences and lessons can be learned from? China’s economy is increasinglyintegrated into the world today and we should conform to the trends of the world’s taxreform. This paper analyzes the world new trends of the tax reform after the financialcrisis. The developed countries and the developing countries’ tax reform not onlyshow different characteristics but also have the convergence, which has a profoundimpact on world tax system reform trend. Specifically, the tax structure in developedcountries still depend on the income tax but it decline more and more to turnover tax;developing countries still depend on turnover tax but increase the proportion ofincome tax. From the trends of the developed countries and developing countries wecan see the income tax and turnover tax collocation is more reasonable, the taxstructure is more optimization. Reforms of the tax system make all countries taxrevenue increase, the investment promotion effect is very remarkable and the taxationcost reduce. But at the same time, tax reform has also some negative problems, suchas people have too high expectations on tax reform, but in fact the stimulation effectof tax reform on consumption is not clear, some tax measures make the behavior ofthe taxpayers twisted and increase the political risk. In addition, the effects of the taxreform attach to the importance of regional and international tax coordination andcooperation, such as further deepen to the tax administration.This paper consists of five chapters. The first chapter is the introduction and thebody part has four chapters.The second chapter is the analysis of world’s tax reform theories. First reviewthe background and theoretical basis of the tax reform. This is the reason why the world tax system can reform. Mainly depend on the economic and social backgroundand the requirement of tax system should be improved at the same time.The third chapter is the analysis of the tax reform trend in the world. Firstintroduce respectively the trends of tax reforms in developed and developingcountries, the developed countries take the USA, EU and Japan’s tax system reform asthe examples and the developing countries selects the BRIC countries as the examples,then summarize the common foundation.Next discuss the achievements and problemsof the tax reform, finally summarize the experiences and lessons of the world taxreform.The fourth chapter is the analysis of the overall trend of tax reform of China.First analyze the background of the Chinese current tax system reform, mainly fromthe economic and social context. Then it points out the main problems existing in ourcurrent tax system. Then the paper discusses the theoretical basis for further reform ofthe tax system in China. Finally, conforming to the overall trend of China’s tax systemreform, I put forward to the general ideas of tax to our country from the trend of taxreform in the world.The fifth chapter gives the concrete suggestions to improve the tax system of ourcountry conforming to the world of tax reform trend. This chapter firstly proposes thesuggestions to the tax system structure, mainly gradually increase the proportion ofdirect tax and then give the major tax reform proposals, such as the value-added tax,consumption tax, personal income tax and resource tax and property tax. The last isabout the matching reform proposals.In the analysis method, analysis method mainly uses the comparative analysis,empirical analysis and simulation analysis. This article refers to the rationalexpectations theory, Tobin Q by dynamic analysis and input-output analysis method,combined with the actual data to examine the impact of tax reform on consumptionand the investment as well as the effect of the prices.