现行税制调控功能之我见（My view on the regulating function of the current tax system）.docVIP

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现行税制调控功能之我见（My view on the regulating function of the current tax system）.doc

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现行税制调控功能之我见（My view on the regulating function of the current tax system）

现行税制调控功能之我见（My view on the regulating function of the current tax system） My view on the regulating function of the current tax system My view on the regulatory function of the current tax system -- 2008-12-20 15:15:17 The current tax system in our country is based on the large-scale tax system reform in 1994, and it is the tax system with the transfer tax as the main category of taxes. Along with our country socialist market economic system reform, the tax system the existing tax system is not perfect, the tax structure is not reasonable, the personal income distribution regulation of weak function gradually exposed. At present, we must improve our current tax system and strengthen the regulation and control function of Taxation on the distribution of social income. I. The basic features of the current tax system in China After several years of operation, Chinas new tax system has gradually formed a basically stable pattern of tax system, and has the following basic characteristics: (1) the circulation tax is the main tax category. From the turnover tax revenue accounted for a large proportion in Chinas total tax revenues in 1994, turnover tax revenue accounted for 71.58% of the total, 1995 69.22%, 1996 66.88%, 1999 for 70.1%. turnover tax in Chinas tax system is the main taxes fully deserve. (two) the proportion of income tax income is relatively low. In 1994, Chinas income tax accounted for the total tax revenue is 20.63%, 1995 22.36%, 1996 23.28%, 1999 18.1%. this reflected in Chinas current tax system structure, income tax in the total tax revenue accounted for the low proportion of. This is contrary to the proportion of income tax in most western developed countries, which is greater than the proportion of turnover tax. (three) the property tax category is not complete. At present, the establishment of property tax categories in our tax system is not complete, and the property taxes have been established only property tax, urban real estate tax, land value-add