And practice of China's tax reform

[Abstract] tax system is a necessary means of national macro-control, to perform its functions for the government to raise revenue at the same time, through reasonable tax system designed to regulate the behavior of the main micro, thus optimizing the economic resources the international tax reform is the basic orientation broaden the tax base, simplify the tax system, reduce the tax burden, highlighting the environmental protection, strengthen the regulation and control, including, taxation and tax neutrality of both the macro-control is the most basic features. The Reform of China's tax system is to optimize the tax structure, improve the green tax reform and improve the main taxes and so on.

[Keywords:] to reform the international tax system tax system tax revelation

State tax system is an important component of economic management, which along with the national economic situation and the economic management system and management changes and the corresponding changes in tax reform is a change in the tax system, there are two forms: one refers to the adapt to the prevailing social and economic environment, given some of the tax system to repair imperfections, the second refers to the tax system to re-structure.

First, our tax structure

At present, China has basically formed a commodity tax, income tax and other taxes, supplemented as necessary to supplement the hybrid tax model in which the tax structure, local sources mainly from the formation of industrial enterprises in investment turnover tax, and was severe throughout the convergence of industrial structure based on these drawbacks, the local government is always trying to manipulate the price, output and investment, such behavior is often similar to the operation of a large enterprise. extensive mode of growth as the most cost-effective, most effort The local development model is not sustainable development.

Second, the problems of China's tax reform

First, the tax function to regulate the economy is still relatively weak. The pattern of our current tax system is established after the 1994 tax reform, together with the international economic environment and domestic economic development, economic operation of some new problem, and the tax adjustment of industrial structure in the play guide, solve income distribution, promotion circular economy and sustainable development, regulation of the economy such as hot or cold, there are still some defects present VAT tax is still the main production-type VAT, is not conducive to the development of capital-intensive enterprises, tax guide enterprises in technological upgrading, improve the quality of economic growth is still deficient.

Second, the low level of tax law. In order to prevent the Government from the public the right to private property and wanton violation of all democratic countries to establish a tax general legal doctrine, that 'there is tax legislation is needed, not taxation without legislation' principle and most of this principle written into the constitution and our constitutional provisions on taxation only in Article 56 of the Constitution states: 'Chinese citizens have the obligation to pay taxes according to law' can not find the relevant provisions on the rights of taxpayers From theory, legal doctrine to tax revenue and tax elements of the basic aspects of procedural law, by the legislative body, the tax collection process on specific issues by the executive through administrative regulations to regulate from our current tax laws of each level, the majority is in the form of administrative regulations, the State Council, the legislative level is low.

Third, the basic characteristics of international tax reform

First, the tax structure changed dramatically from the mid-1980s, the developed countries for economic efficiency considerations, have to adjust the tax structure, there has been decline in the proportion of income tax, social insurance taxes and the general upward trend in the proportion of commodity tax . into the 21st century, this change in tax structure was to accelerate the trend in some countries.

Second, broaden the tax base, reducing tax rates, the declining trend in overall tax burden countries from the late 1990s, the financial position of Western countries with the gradual improvement in some countries the corresponding increase in the tax reform on tax incentives use, resulting in a decline in the size of tax revenue. to income tax, for example, most developed countries to reduce personal income tax rate, cut low at the same time reducing the maximum tax rate. reduce the loss of income tax rate, but also by expanding the tax base and partially compensated.

Third, reduce the capital tax burden. In general, the government tax base includes labor, capital and consumption, regardless of what the government assessable tax base, will give the economy a negative impact of capital taxes not conducive to increasing the negative high savings and investment, especially in today's global economic integration, if a country's capital and operating income levy high taxes, can lead to or exacerbate domestic outflow of capital and income tax base, therefore, nearly years, a growing number of Western countries began to focus on reducing the tax burden on capital.

Fourth, to enhance the environmental protection tax function. Both developed and developing countries, economic development in both the excessive use of resources caused by resource depletion and environmental pollution. Taxation is the Government to rectify the negative externalities is an important policy tool can be achieved through the tax to protect the environment, of sustainable development.

Fourth, the international tax reform, tax reform on China's revelation

First, the tax structure was further optimized. At present, China's central tax revenue from the structure, too much depends on the value-added tax, local tax revenue from the structure, the main taxes is not clear enough, so first of all, should accelerate the reform of existing taxes, value-added tax restructuring, based on increasing the proportion of income tax. Second, the existing property tax, urban land use and land transfer tax and other taxes combined, unified property tax. Finally, the introduction of some new taxes, mainly social security taxes, estate and gift tax, environmental tax, etc. Links to free download

Second, we must attach importance to the fairness of the tax system, to further improve the turnover tax. Our tax system and the developed countries is an important difference is that the turnover tax in the tax system in the dominant, the biggest flaw of this tax structure is lacking the fairness However, we can improve the turnover tax to ease this conflict can be considered the following two steps: First, adjust the VAT rate structure, the second is to expand the scope of consumption tax and the increased collection efforts.

Third, improve the Green tax Green tax, is the government in order to achieve specific environmental objectives, and to raise environmental protection funds, taxpayer protection act to strengthen a series of taxes levied, as well as a variety of tax measures to take in our current tax system, taxes and environmental resources are resources related to tax, consumption tax, urban construction tax, vehicle tax, etc. These green tax revenue in the country's total tax revenue of about 8%, although play a regulatory role, but its intensity not enough, so should the current tax system in accordance with the 'who benefits pays' principle on the one hand to adjust the current resource tax, according to the price of the appropriate resources to improve resource tax rate, on the other hand, the introduction of the new environment taxes, such as emission taxes, while increasing investment in environmental projects and green projects tax incentives efforts.


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