| With the development of economy and deepening of economic globalization,international exchanges and cooperation are becoming increasingly close.Political,economic and cultural interactions between countries,and many of the features between countries are also converging.At the same time,the Third Plenary Session of the Eighteenth Central Committee put forward the reform of the fiscal and taxation system at an unprecedented level,so perfecting the tax structure of our country has a strong theoretical and practical significance.This paper first analyzes the relevant literature review and research evaluation of the relevant tax structure,summarizes the relevant theories of the tax structure,and analyzes the concept,theoretical basis,judgment standard and evolution of the tax structure and its optimization.The conclusion of the trend of international convergence of tax structure is obtained by the analysis of the development trend of the tax structure of the developed countries and developing countries.And not only analyzes the economic,political and technical reasons arising from this trend,but also analyzes the experience in the process of convergence of tax structure,such as changes in the structure of the tax system need to adapt to the stage of economic development,the tax structure should be compatible with the tax collection and management reform.The tax structure should be matched with the tax collection and management reform and be influenced by the government’s tax policy objectives.Through the analysis of the development trend of China’s tax system,it is concluded that China,like other developing countries,forms a dual-principal tax structure with indirect tax as the focus.At the same time,combined with the reality of China’s tax structure,we can see that the overall quality of China’s tax system structure is not reasonable.Mainly due to the proportion of personal income tax is low,the proportion of enterprise income tax is high,the social insurance needs to be changed into a tax and the property tax to be further improved.The basic idea of optimizing the structure of tax system in China is put forward by analyzingthe existing problems in the process of tax structure optimization and the trend of international convergence of tax structure.The optimization of our tax structure should aim at the principle of objective,fairness,efficiency and steady progress.In order to achieve the goal of tax resource allocation,income distribution and economic development,we should develop the double main tax structure as the direction of tax structure optimization and improve the overall quality of the tax structure of the specific measures,at the same time,also proposed to tax collection and management to improve the tax structure to optimize the countermeasures and suggestions.There are two basic innovations in this paper: first,the new data are used.Through the method of comparative analysis,comparing the basic rules of the development of tax system between developed countries and developing countries.The world tax structure has come to the conclusion of convergence,which overcomes the past scholars who only focus on the study of the shortcomings of the international tax structure.Second,according to the trend of convergence in international tax structure and the experience of tax system optimization,this paper puts forward some countermeasures and suggestions on the optimization of China’s tax structure under the background of new fiscal and tax reform. |
