Set up a reasonable tax and to promote the national economy and various social undertakings. the protection of national capacity building continues to improve, strengthen the country's international competitiveness. Each country according to their own actual conditions to develop and run with a set of other countries have differences in the tax system. Practice has proved that tax as a means of adjusting the economic development of important leverage is playing an increasingly important role. China's current tax system the basic framework or general tax reform in 1994 established, After the 1994 tax reform and the gradual improvement in recent years, China has initially established a socialist market economy needs the tax system. This tax structure to guarantee the revenue, strengthen macro-control, deepening reform, expanding opening up, promoting economic and social development, have played an important role. But with the passage of time and China's socialist market economy continues to deepen, along with the cause of social progress, make the existing tax system in actual use will produce some friction, Several policies have significantly adapt to the development of market economies, urgently needs reform. In light of these problems, we need to adopt a pragmatic policy measures : production-based value-added tax to gradually shift to consumption-based value-added tax; business taxes need to adjust the tax base due to lower business tax rate. right to personal income tax classification combined with the composite system.
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