中国税制改革的成效、问题及展望(国外英语资料).doc

中国税制改革的成效、问题及展望 Achievements, problems and prospects of tax system reform in China The effectiveness, problems and prospects of tax system reform in China 2008-12-20 15:15:18 First, the reform of the tax system in 1994 achieved positive results In October 1992, the 14th Party Congress for the first time put forward the target of our economic system reform is to establish a socialist market economic system. Since then, over the past year or so, China has been brewing a major breakthrough in the macro economic system such as taxation, finance and so on, of which tax reform is an important part. Because of the tax burden on taxpayers, repeatedly set unreasonable, tax regulation, more seriously, the implementation of tax package of tax, the tax system only, cannot meet the needs of the market economy. Reforming the tax system is imperative. In China in 1994 to implement the tax sharing system reform, the reform of tax system and significant, in the premise of not increasing the overall tax burden of enterprises and individuals under the implementation of the value-added tax as the core of the turnover tax, unifying the income tax of domestic enterprises, the reform of the personal income tax, and levy the merge some local taxes, taxes by 37 in the original and 23, reasonable structure, the initial realization of the unified tax, fair tax, simplify the tax system, reasonable decentralization, rationalizing the relations of income distribution, guarantee financial revenue, establish a tax system adapting to social requirements of socialist market economic reform goals. The significance of the tax reform in 1994 is: (1) initially straighten out the distribution relationship between the state and the enterprise. Before the tax reform in the state-owned enterprises popular tax package, the government and enterprises for negotiation, the distribution relationship between the highly stable, profitable enterprises, put a bag over profit dead, not with the national fiscal reven