The Basic Ideas Of Adjusting Taxation Structure

In recent years, tax cuts, tax policy has been the consistent implementation of allcountries of the world, but look at the recent changes in the macro tax burdencountries, after experienced tax cuts, tax only a few developed countries remainedrelatively stable, most of the remaining countries tax or even a situation not fall for.From the beginning of the1880s, national tax policy is essentially to adjust andoptimize its tax structure. Although countries are very different in many aspects of thebasic elements, but for adjusting and optimizing the structure of the tax system, butpresents a more unified phenomenon. It seems that in general, more economicallydeveloped countries, by contrast its tax structure more perfect and reasonable,especially when a country’s economic development to a certain extent, the taxstructure adjustment and optimization of the driving force of economic developmentinto its political and culture. Changes in tax structure common phenomenon in generalare just beginning volatility, then stabilize, economic development and culture of acountry’s politics are inseparable, and these factors continue to promote theadjustment and optimization of the tax system. So a country’s tax system is based ontheir own economic, political, cultural and other aspects of the changing and changing,and ultimately in order to better serve the government.As for the adjustment of income distribution, generally divided into marketregulation, government regulation and social regulation. The distribution of taxrevenues for personal income is adjusted by the acquisition, consumption and stock ofthree areas. Obtain revenue stage, the government through the personal income taxeffect of income available. Consumption stage, the government through excise taxeson consumer goods and services subject to VAT and consumer products, or in somespecial import tariff adjustment, due to the shift of the burden of indirect taxes,individual income available under certain circumstances, affect their disposableincome, which led to lower real incomes. Finally, in the stock stage revenues, the government through the collection of property tax, gift tax, inheritance tax, etc., affectincome levels.The main contents of this paper consists of three parts, the first part of Chapter1Introduction and Chapter II of taxation on income distribution mechanism composedof Chapter1Introduction section includes research background, definition, literaturereview and the lack of innovation and place. The second chapter studies themechanism of tax on income distribution, as a research-based paper is divided intothree aspects of regulation, regulation and taxation of the income tax revenue flowsfrom the stock regulator income tax structure analysis of the role of the incomedistribution mechanisms. The second part of Chapter III of restructuring the taxsystem and the history of country visits and Chapter IV Chinese restructuring the taxsystem and income distribution effects of optimization optimization components. Thissection is based on the analysis of the mechanism of action, for the Chinese taxadjustment and optimization of historical research, investigation into volatility phaseand a slight adjustment phase. After the study of history, to find the law, Chapter IVconducted for the tax effect of adjusting income distribution mechanism analysisdivided the income gap analysis, structural adjustment and optimization of taxes andincome distribution analysis and distribution of personal income tax revenue. Thethird part of the fifth chapter.Problems in the tax structure and income distribution based on Chapter VIPerspective tax structure adjustment and optimization suggestions composition. Onthe basis of the analysis of the effects of the fifth chapter analyzes the Chinese taxstructure, the adjustment problems of income distribution, including the country’s taxstructure is not conducive to regulate the distribution of income, our current taxstructure can not meet the country’s current economic development and the turnovertax Income tax internal ratio is irrational, Chapter VI on the basis to identify problems,to make reasonable suggestions given in this article, including indirect taxes, incometaxes and other taxes optimization suggestions.