税制结构调整取向辨析--留学生Essay代写范文

Essay代写范文:“税制结构调整取向辨析”，这篇论文主要描述的是自1994年的税制改革以来，我国就处于流转税比例高、所得税比例低的局面，这种现象也是我们税制体系遵循“效率优先，兼顾公平”的必然结果，但是从长久的角度来说，这种现象是不利于社会经济的发展，我们应该根据客观的情况适时的进行调整，改变流转税以及所得税的比例。

The proportion of turnover tax and income tax issues, tax structure is the main content. Correctly handle this proportion, the tax structure optimization and promoting sustainable economic and social development is of great theoretical and practical significance. China since the 1994 tax reform, the turnover tax and income tax revenue in the whole of the former has been showing a high proportion of the latter low state: from 1994 to 2003, the proportion of turnover tax on average 61.35%, the average proportion of income tax 17.17%; to 2004-2011, the proportion of turnover tax on average 53.97%, the average proportion of income 25.55%, the proportion despite the adjustments, but the gap is still relatively poor. In recent years, tax theory and tax policy-making departments since the tax reform on China's high proportion of turnover tax, income tax accounted for the low state-depth discussions. Present a more consistent view is: the high proportion of turnover tax, income tax accounted for the low status, resulting in tax reform of 1994 established when "double body" tax structure in the actual operation mode "lame", this should be adjusted tax structure, reducing the proportion of turnover tax, increase the proportion of income tax.

This paper argues that a high proportion of turnover tax, income tax accounted for the low state is determined by several factors, has its objective necessity; But if this state still continues, it will have a negative socio-economic effects, the objective need to make timely adjustments;But according to the requirements of the tax structure optimization theory, this adjustment should not "deliberately and for", but should "go with the flow."

First, the high proportion of turnover tax, income tax is to follow a low proportion of "giving priority to efficiency due consideration to fairness" rule the inevitable result of tax idea

Third Plenary Session of the 14th CPC established the China's "Efficiency and fairness" principle of income distribution, conducted in 1994 in the landmark tax reform is carried out under the guidance of this principle. At that time, based on VAT with stable sources of revenue, the tax base broad, fully embodies the principle of tax neutrality, to avoid double taxation and the advantages of a large scale implementation of this tax, and VAT revenue in the year realized 230.834 billion yuan, accounting for the entire tax 45% of revenue, after years of tax revenues between the average of up to nearly 40%, thereby laying the turnover tax with VAT dominated the dominant position. It can be said, this is our country after the 1994 tax reform tax system generally follow the "Efficiency and fairness," the idea of ??the inevitable result of tax treatment, which is ultimately determined by the level of development of productive forces, therefore, is a historical, natural process. This can be seen from around the world The Evolution of the tax structure to be confirmed.

Throughout the historical process of social development, with the changes in the level of development of social productive forces, the world's overall tax structure to the old has gone from direct taxes to indirect taxes mainly to the main, to the modern direct taxes, especially personal income tax and Changes in social security taxes based trajectory. Pre-capitalist slave and feudal society, self-sufficient economy dominated social productivity levels and commodity very low level of economic development, as the center of the land from the agricultural economy and the level of economic development "heavy agricultural "" Restraining Commerce "mainstream economic thought, decided at the time of the main taxes can only be levied by land area or land tax levied according to the head of the" poll tax. " Late feudal society, social productivity level has been improved, commodity production and exchange of the increasing size of the implementation of commodity taxation created conditions; while some developed countries to pursue economic laissez-faire ideology, the pursuit of economic efficiency as a tax policy primary target, the commodity turnover tax for the taxable object (indirect) naturally become the main taxes.

Into the 20th century, with the further development of commodity economy, on the one hand, to the turnover tax as the main taxes tax structure hinders the sustainable development of commodity economy, the taxation of goods difficult lessons and subsistence goods, protection of the natural self-sufficiency economy, therefore, the amount of the commodity tax more, the greater the rate of rise in commodity prices, weakening the competitive advantage of the commodity economy, limiting the development of commodity economy; the other hand, the commodity economy mode has exceeded the commodity itself extended to the social and economic fields, resulting in highly commoditized all income can be decomposed into individual's income, while the economy has grown to the level of management can control the degree of personal income, which is to implement a tax (direct taxes) as the main taxes tax structure laid preconditions. At the same time, highly developed commodity economy growing gap between rich and poor of society, social contradictions become more apparent, therefore, some of its tax administration developed the concept from the "economic efficiency" to "social justice," and have established a to income taxes as the main tax structure.

After the 1980s, the economic strength of Western countries generally improved, forming a more standardized system of transfer payments and social security system, social development is no longer the principal contradiction disparity problem, but how to promote economic development. During this period, some Western countries have fallen into economic stagnation and inflation coexistence of "stagflation" dilemma, is out of the woods, the US-led some countries to tax-based, focus on efficiency in the supply-side economic thinking under the influence of the The main objective of tax policy shift from the emphasis on fair outstanding efficiency, have high marginal tax rates reduce the income tax to alleviate the tax pressure on savings and investment, increase the total supply and stimulate economic growth. Meanwhile, many developed countries have also embarked on reforms of the existing turnover tax system, the implementation of the VAT, which makes the decline in the proportion of income tax, an increase in the proportion of turnover tax. Tax structure developed this new emerging trend is clearly changing the concept of these countries tax administration an inevitable result.

To sum up, based on a certain level of economic development, tax policy orientation affect a country's tax structure must state the period of the main factors. 18 years ago, China is in the early stages of the development of the socialist market economy stage, select "Efficiency and fairness" principle of income distribution, which greatly promoted the economic development of our society. China's tax policy orientation in the "Efficiency and fairness" consistent with the principles in the case, is bound to form a high proportion of turnover tax, income tax accounted for the low tax structure state. This kind of turnover tax as the main tax structure is the objective of this period to adapt to the economic environment.

Second, the concept of Tax to "fair Priority and Efficiency" objectively requires timely adjustment of the proportion of turnover tax and income tax fairness and efficiency as an integral part of human social life, standard of value, its relational structure has obvious social and historical. Past, China's implementation of "giving priority to efficiency due consideration to fairness" principle of distribution, in line with the prevailing level of economic development and the development of the productive forces, to a certain extent, promoted the rapid economic growth. However, this growth is accompanied with the widening gap between rich and poor as well. There disclosure, the poorest 20 percent of households whose income household income society as a whole accounted for only 4.27%, the richest 20 percent of households whose income has accounted for 50.24% of household income society, income was showing a "rich are increasingly affluent, the poor become poorer, "the polarization characteristics.

According to world economic development law, when a country's per capita GDP in 3000 to $ 10,000, it means that the country's economy and society began to enter a new stage of development. At this stage, gradually emerging social conflicts and may intensify, therefore, how to handle social conflicts directly related to a country's future and destiny: handled properly, the country will enter a "golden period of development" - in a long time to maintain sustained economic rapid growth and successfully achieve industrialization and modernization; easily excited if mishandled serious social conflicts, leading to stagnating economic and social development. 2011 China's per capita GDP reached 5,432 U.S. dollars, has entered the ranks of high-income countries, which means that China's economic and social development has entered into such a "sensitive" stage. Prominent contradictions faced by this stage the planned economy period has increased from serious inefficiencies into the process of building a socialist market economy and the serious issue of unfairness. Therefore, it was argued our future reform needs to be "efficiency first" shift "fair as the first" or "giving priority to efficiency due consideration to fairness" should begin to "fade out" gradually "both fairness and efficiency" or "fair and Efficiency Optimization combination "transition.

The balance between fairness and efficiency, does not necessarily constitute a necessary requirement for economic and social development policies have the same orientation adjustment features, the economic variables should be selected based on their intrinsic properties and the nature of discretionary functions. Therefore, we think we should both fair and efficient and to optimize the combination. In fact, since the Third Plenum of the Party, the relationship between fairness and efficiency of the structure has quietly changed: Third Plenary people-centered scientific concept of development, is concerned about social justice provides a new theoretical perspective; Fourth Plenary Session for the first time proposal of building a socialist harmonious society, promote social fairness and justice; Fifth Plenary stressed distribution system should "pay more attention to social justice, so that all people share the achievements of reform and development," without mention of the "Efficiency and fairness"; Sixth Plenary Session again emphasis on "social fairness and justice is the basic condition of social harmony." Seventeenth Party Congress further suggested that "the initial distribution and redistribution are necessary to properly handle the relationship between efficiency and equity, redistribution more attention to fairness." This shows that China's incomes policy and principles adjustment has already started from the "giving priority to efficiency due consideration to fairness "to pay more attention to" social justice "change.

With the "Efficiency and fairness" to pay more attention to "social justice" changes, the concept should also be timely tax rule changes. We believe that our tax administration should pay more attention to not only the concept of "social justice," and in a sense, they should "clear-cut" to be based on "fairness Priority and Efficiency." This is not only to the current stage of China's economic and social development of the objective requirements of building a harmonious society, but also the nature of the property taxes inherent requirement. Because the tax is the government involved in an important means of income redistribution, and redistribution of income is the core of the fair.

Governance tax concept of change objectively requires timely adjustment of the tax structure. With the development of China's socialist market economy matured, some of the negative effects of tax structure inevitably begin to emerge: one is the low proportion of the negative effects of income tax. Because especially progressive income tax personal income tax, social security tax, and inheritance tax has strong income redistribution function, the proportion of low income, especially from the proportion of progressive personal income tax is too low, will definitely affect the function of the tax system fair income distribution normal play, the impact of socio-economic comprehensive, coordinated and sustainable development process. The other is the high proportion of turnover tax negative effects. High turnover tax is closely related with the high prices, high proportion of the turnover tax, our tax structure presented "paid by enterprises, take the price channel" feature, that is, under the existing tax structure, higher prices, taxes higher, while the high taxes are, in turn pushing up prices, and so weaken the people's consumption capacity. Throughout the developed tax structure evolution process of the present situation of our tax structure this negative effect, with the developed countries since the mid-18th century onwards and gradually formed mainly by indirect tax structure, the early 20th century to the 19th century when the negative effects of There are a lot of similarities. Learn from the historical experience of developed countries, our country should be "equitable priority, taking into account efficiency" under the concept of Tax adjust the proportion of turnover tax and income tax.

Third, the restructuring of the tax system should not "deliberately and for the" but should "go with the flow."

High proportion of turnover tax, income tax accounted for the low tax structure needs to be adjusted, has become a tax theory and tax policy-making departments of consensus, but how to adjust there are still significant differences. Appeared in the newspapers and the media from the discussions to see, people often talk about this issue, the starting point is to correct the large "double subject" and "lame", which is restructuring the tax system as a cognitive orientation bias. We believe that the current restructuring of the tax system should not be blindly in pursuit or to achieve "double subject" tax structure pattern of deliberately reduced the proportion of turnover tax, increase the proportion of income tax, because the "double subject" tax structure model theoretically exist major defects.

For our tax structure is designed main taxes, tax theory and tax policy-making departments all have a similar convention has been "double subject" view that our tax structure should be the main taxes commodity tax (turnover tax) and income tax component , both in the whole tax system occupies a similar proportion of revenue in the organization and regulation of the economy plays a dominant role in common. This view was intended commodity tax through an integrated resource allocation and income redistribution functional advantages, complementarity their shortcomings, thus maximizing the overall function of the tax system. But the paper argues that, in accordance with the tax structure optimization theory, the "double body" theory is based on untenable, and it is precisely at this point, the "double body" view into a tax structure optimization theory of errors.

Tax structure optimization theory analysis of the tax from the specific interaction between the staff, demonstrate how to achieve coordination between taxes and optimization portfolio to maximize the overall function of the tax system. Conclusion: the tax system is dependent on the overall function of the individual features of each degree of realization of taxes, but the tax system does not mean that the overall function of the individual functions of the simple sum of taxes. This is because the individual features of each tax exists between cross and overlap, any kind of tax levy will not only affect the function of the play itself, but also affect other taxes as well as the operation of the whole economy, and thus, the need in various taxes effective coordination between the individual functions.

In accordance with the tax structure optimization theory, the market economy, through the price between various types of taxes, currency and other intermediate mechanisms affect each other, their specific performance in the following two aspects: First, collect the revenue side, the interaction between various taxes concentrated expression A tax levy amount will affect the amount of other taxes levied. In a given period of time, since the distribution of national income for the total amount of government involvement is established, then the amount of the taxes levied on the existence of the relationship between growth and decline with each other. Such as commodity tax and corporate income tax, although it is two different types of taxes, but there are reciprocal relationship. Because of these two taxes are generally paid directly by the companies, the price fixed by the administrative constraints, the commodity tax is not passed on to consumers, and taxpayers tax payers is negative, therefore, in the nature of goods similar to corporate income tax, both directly reduce corporate profits. This requires collecting revenue should be appropriate division of labor between the two, that is if the high commodity tax levy should not be high levy corporate income tax, corporate income tax levy should not be high high commodity tax levy. In fact, this coordination between the price regulated by the market even in a market economy is also necessary. Because, when the price impact of supply and demand, unless some sort of perfectly inelastic demand for commodities, or commodity tax burden will always be borne jointly by producers and consumers. This means that commodity tax in the case of price liberalization will directly reduce corporate profits, so it levied the same amount of corporate income tax in respect exists between growth and decline to artificially make commodity tax and corporate income tax have become the main taxes, apparently inappropriate. Second, in terms of resource allocation and income redistribution, the interaction between the tax performance, the tax on resource allocation goals and objectives of income redistribution not only depend on the actual impact of a single tax, but depends on the taxes combined effects. From the perspective of general equilibrium analysis, all of the taxes on a particular government policy objectives will have some impact, in the middle of currency and price mechanisms of action, both in the allocation of resources or in terms of income redistribution, L class tax levy will always affect another tax income scale, but also play a role in affecting its space, and that this effect is not a simple one to one relationship, but a corresponding relationship with the cross coexist. Commodity tax not only has the resource allocation function, through internal rational design of taxes, but also take into account the income redistribution; Similarly, the income tax can also take into account the resource allocation function. Thus, the kind of simplistic view that as long as the two types of taxes placed absolutely balanced tax structure can be done in resource allocation and income redistribution function of both the perfect idea in theory is untenable. Based on this, this paper argues that China's current tax structure needs to be adjusted, but if you deliberately accordance with the "double subject" model adjustment is clearly undesirable, this can give our country's economic and social additional burden. Therefore, the restructuring of the tax system should "go with the flow." The so-called "go with the flow" is in accordance with the stage of China's economic development level and to adjust the level of economic management, and further said that in the "Equity Priority and Efficiency" values under the adjusted tax structure that is optimized toward the goal.

In fact, our country began in 2004, a new round of tax reform has been towards this goal, such as the transformation of value-added tax, corporate income tax of "two law merge", have contributed to the formation of the market environment for fair competition; consumption tax items tax adjustment, enhance the fairness of consumption; personal income tax standard deduction enhancement and reduction of the minimum rate of a file, an increase in the disposable income of low-income groups, to a certain extent, help narrow the wealth gap. Meanwhile, this "go with the flow" adjustment structural optimization effect has begun to appear. For example, from 2004 to 2011 the proportion of turnover tax from 1994 to 2003 by an average of 61.35% down to 53.97%, down 7.38 percentage points; proportion of income on average by a 17.17% increase to 25.55%, increased 8.38 percentage points. Currently, this adjustment should also continue to work towards the goal of optimizing the tax structure.

1 Turnover tax: continue to promote the increase and decrease of the structural adjustment. First, to further standardize, streamline VAT and sales tax between the tax base, and gradually replace sales tax to value added tax, business tax completely solve the problem of double taxation, to promote the development of tertiary industry and economic restructuring. China was in January 1, 2012 the first in Shanghai in the transportation industry and some modern service industry business tax to value added tax for the pilot, and later on August 1, 2012 onwards will expand the scope of the pilot batches to Beijing and other eight provinces and cities, from the pilot's progress and effect, 2013 is expected to continue to expand the pilot regions, and select some industries nationwide pilot. "Camp changed by" as China's "Twelfth Five-Year" period, the focus of tax reform is not only to promote the integration of secondary and tertiary industries, cultivate new economic growth momentum of the urgent needs, but also common practice with the world standards, optimization of tax system inevitable choice. Therefore, the next step should be concluded on the basis of pilot experience, choose the appropriate time, as soon as possible to expand the scope of VAT and commodity production and circulation is closely related to transportation, logistics, construction and installation services and real estate services . Should also consider adjusting the rate of VAT. In our country around 18 countries and regions, the introduction of VAT, there are 15 countries and regions, the basic VAT rate does not exceed 15%, compared with our high tax rates; addition, based on the current sales tax rate more in our country 3% to 5%, "Camp changed by" after the 17% VAT rate cut has some space, so as to maintain two tax burden of the general balance, and with the neighboring countries and regions, roughly the same tax burden from the long-term goal to see that require proper minute pace low basic rate of VAT. Second is to further standardize the scope of consumption tax rationalization. On the one hand, according to the energy saving requirements, some are not conducive to saving resources and protecting the environment, high energy consumption, high pollution and resource-based products into the scope of taxation, and appropriately raise taxes, give full play to the consumption tax "prohibition sign" environmental effects, could not make up our current environmental tax levy separate institutional deficiencies, improve our tax effect of the green; the other hand, should be based on the redefinition of the luxury range, with a corresponding removal of cosmetics and gold and silver jewelry, etc. taxation. Because, as people's income levels and consumption levels, these products have become the general consumer rather than a luxury, it continues to levy heavy taxes not only not conducive to the expansion of domestic consumer demand, but also because of heavy taxes caused spreads abroad , leading to a massive outflow of domestic consumption.

(2) Income Tax: to increase the overall tax burden should be proportion-based. The highlight of this adjustment is the introduction of social insurance tax. On the way to the social insurance fund raising issues of taxation theorists discussed for many years, most scholars advocate the introduction of social insurance tax, some scholars insist on the implementation of social insurance fee system, a few scholars have proposed "duty of levy." This paper argues that the social insurance fund raising methods, should be established social insurance model to adapt. According to China's current practice of "combined with system account" mode, the paper in favor of the implementation of the social insurance fund "taxes of levy" system, that of the "personal account" continue to follow the way of charging fund raising, social insurance institutions by special levy; of the "social pooling" funds through levying way to raise social security taxes, levied by the State Administration of Taxation. "Duty of levy" In theory, in line with "tax" general compensation and "fees" special compensation of the requirements, from a practical point of view, but also to avoid the "tax reform" social shocks. Social Security tax levy has great significance, it may become the direct tax system in the main taxes, greatly improving the proportion of direct taxes, social insurance coverage in the specification, based on the country as a whole can greatly ease the tax system regressive, promote social fairness.

3 Property Tax: The main is to gradually reform the existing property taxes. Property tax reform is China's "Twelfth Five-Year" period, another focus of tax reform, but also optimize our property tax and local tax system is an important entry point. Because, property tax reform, especially the new property tax legislation, on the one hand, you can make up for our lack of main taxes property taxes, the rule of law form the local tax system to lead and promote the country's overall integrity of the tax system; hand You can also adjust the gap in the rule of law, mentally, and to correct the imbalance between central and local economic and social order. As a huge social systems engineering, property tax reform confined to a number of constraints need step by step: first, within the scope of the existing tax, property tax reform, the tax basis, that is taxed according to the residual value changed according to assessed value of real estate taxes. Current need to perfect the legal system of asset evaluation, a sound assessment agencies and management mechanism for the real estate tax "transition" to actively create conditions. Second, to expand the scope of the property tax levy, both on the corporate management of real estate taxes, but also a personal non-business property tax. Currently, the property taxes that "expanding around the" reform in Shanghai and Chongqing first pilot, from the pilot's progress and effect, select the object of taxation due mainly limited to incremental real estate, therefore, can the country promoting The reform program has not really clear, this point of view, the real estate tax "expanding around the" reform needs time. However, considering the "Camp changed by" after the local government revenue needed by the business tax depends mainly rely on property taxes to the situation, property taxes "expanding around" Reform is best to work with "Camp changed by" promoted simultaneously. Furthermore, it should at the appropriate time, inheritance tax, in order to promote greater fairness in our tax distribution, promoting social and economic stability and development.

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