Research On The Countermeasures To Promote The Reform Of Direct Tax In China

Gradually increasing the proportion of direct taxation is one of the most important tasks in deepening the reform of the fiscal and taxation system.Since the Third Plenary Session of the 18 th CPC Central Committee to the 19 th National Congress of the Communist Party of China,the topic of direct tax reform has been receiving much attention.The 19 th National Congress of the Communist Party of China put forward that socialism with Chinese characteristics has enter a new era.In the context of the new era,facing the transformation of major social contradictions,adjusting income distribution through direct taxation is conducive to solving the problem of unbalanced and inadequate development.To adapt to the overall deepening of reform goals,direct tax reform should actively coordinate the relationship between social interest subjects,reduce market price distortions through direct taxes,promote the harmonious relationship between the government and the market,improve the local tax system through direct tax reform,and further improve the relationship between the central government and local fiscal.The direct tax reform plays a role in innovation driven and can satisfy the requirements of high-quality economic development.Therefore,direct taxation can conform to the development background of China's new era,and it is necessary to carry out direct tax reform at the moment.Firstly,it is found that China's direct tax reform has problems such as imperfect direct tax system,lagging reform of direct tax,limited level of collection and management,and imperfect tax culture,by analyzing the scale of China's direct tax,the structure of direct tax,and the subject of taxation and the status quo of reform of various direct tax.Secondly,three major goals of China's direct tax reform are proposed to promote social equity,improve the quality of economic development and facilitate the modernization of national governance.Finally,with the goal as the guide and problem-oriented,this paper proposes the countermeasures to further promote China's direct tax reform.The first is to improve the direct tax system,including perfecting the structure of direct tax and balancing the direct tax burden of businesses and individuals.The second is to continuously promote the reform of the direct tax,including accelerating the reform of individual income tax combing comprehensive and classification and accelerate the implementation of real estate tax reform.The third is to continue to strengthen direct tax collection and management,including continuing to promote comprehensive legislation on direct taxation,improving tax dispute handling mechanisms;continuing to improve direct tax collection and management technology;strengthening direct tax source supervision;tax assessment,tax inspection,and improving tax enforcement capabilities of tax officials.The fourth is to create a good tax culture,including strengthening the policy of fairness and policy,creating a fair tax environment,strengthening the promotion of direct taxation,promoting public participation in direct tax reform and improving the social credit taxation mechanism and increasing the disclosure of tax information.