The Legal Approach To Increase The Proportion Of Direct Tax From The Perspective Of Tax Structure Optimization

From the perspective of tax system structure,our country has formed a tax system structure with indirect tax as the main body.The current tax system was formed under the condition of planned economy.Although such tax structure can guarantee the national financial revenue well,it is not conducive to solve the problem of stable development of Chinese economy and social income distribution regulation,and the effect of optimizing resource allocation is not outstanding either.In recent years,in the income tax system,there are various problems in the preferential policies of enterprise income tax,such as unclear goals,preferential priorities are not prominent,which leads to the high tax burden of enterprises,and the limited incentive effect of enterprise transformation and upgrading.Although individual income tax is shifting to a comprehensive and classified collection mode,it still lacks tax elements such as tax targets,tax rates and special additional deductions.In2013,the Third Plenary Session of the 18 th CPC Central Committee issued the "Decision of the CPC Central Committee on Some Major Issues concerning Comprehensively Deepening Reform",which for the first time explicitly stated the need to "gradually increase the proportion of direct tax",reflecting China’s determination to give full play to the role of tax in adjusting income distribution and promoting social equity by optimizing the tax structure.Five years later,the report to the 19 th National Congress of the CPC made it clear once again that the goal of tax reform is to achieve tax fairness.In the future,the difficulty and emphasis of optimizing the structure of tax system will further focus on direct tax.As an effective way to narrow the gap between the rich and the poor,tax policy has attracted the attention of all parties in the society both theoretically and practically.Throughout our tax system,direct tax,represented by income tax and property tax,can better reflect the fairness of tax,because it is not easy to transfer tax burden,enabling taxpayers to bear the amount of tax due according to their tax ability,and has little influence on the operating environment of the whole market economy.Based on this,this paper argues that a low proportion of direct tax is not conducive to economic development and social stability.Therefore,after analyzing the current situation of our tax system structure,we found that under the current tax system structure,direct tax ratio is too low and indirect tax ratio is too high.Specific obstacles are as follows: the construction of direct tax system is not perfect;There are defects in the collection and management of direct tax.The legal path to improve the proportion of direct tax under the perspective of optimization of the tax structure is as follows: improving the legal system of direct tax,improving the legal system of direct tax,widening the tax basis,scientifically setting the structure of tax rate of direct tax,optimizing the preferential and incentive policy of direct tax;We will improve the efficiency of the collection and administration of direct taxes,strengthen oversight of diversified tax sources,and standardize the collection and administration mechanism for high-income groups.