The Basic Framework of China's Tax System Structure

As far as China's current tax system is concerned, the structure presents the following basic characteristics: First, commodity tax is the main body, and the commodity tax revenue reaches about 70%, which is higher than the average level of other developing countries. Second, income tax is in the position of auxiliary tax, but its development prospect is promising. Third, other taxes, such as property tax and resource tax, only play a supplementary role in China's tax system, accounting for a small proportion of income, and remain at 1 1 year. Fourth, the raising of social security funds in China still exists in the form of funds, and the social security tax system has not yet been established.

Judging from the current tax system in China, there are still some irregularities and imperfections. One of the outstanding problems is the dislocation of tax structure.

There are some defects in the design of tax system structure, such as high commodity tax ratio and low income tax ratio. This tax structure leads to excessive dependence on commodity tax, especially value-added tax. Any change in commodity tax will aggravate the risk of national fiscal revenue fluctuation. If the current commodity tax is not changed, it will not be conducive to economic development and tax system optimization, forming a dilemma; The weak income tax affects the adjustment function of tax revenue, which is not conducive to economic stability and fair income distribution. Weak property tax, aging tax system, incomplete tax composition and low income proportion have affected the function of property tax as an auxiliary tax to adjust personal income distribution, and also affected the development of property tax as the main tax of local tax system. The author believes that in the long run, the overall goal of the optimization of China's tax structure should be: through the optimization of the tax structure, to achieve the convergence of the tax structure with the tax structure of representative countries in the world, and to build a tax system centered on major indirect taxes such as value-added tax, with equal emphasis on income tax and value-added tax collection and management, reasonable system and efficient collection and management. Specifically, the choice of main taxes in China should be commodity tax, mainly value-added tax and income tax. 1. From the point of view of commodity tax, the collection scope of value-added tax is wide, involving all stages and fields of production and circulation, and plays a universal regulatory role in social and economic life. The particularity of value-added tax collection and management makes it have a powerful wealth accumulation function, which is conducive to ensuring that fiscal revenue grows with economic development. Moreover, with the further improvement and standardization of China's value-added tax, the transformation from production-oriented value-added tax to consumption-oriented value-added tax will have a relatively neutral impact on the economy, and promoting market efficiency is its outstanding feature. 2. In terms of income tax, income tax has the function of automatically stabilizing the economy. Judging from the process of China's economic development in recent years, there are economic fluctuations, which need to be ironed out through certain policy means. At the same time, income tax, especially personal income tax, can improve the income distribution pattern, adjust the gap between the rich and the poor of social members, and realize the fair goal of tax policy. And with the improvement of China's productivity level, the enhancement of enterprise benefits and the growth of personal income level, the proportion of income obtained through income tax in tax revenue will also increase accordingly, especially the acceleration of transnational flow of people, services and capital brought about by economic globalization, which will increase the transnational income of individual residents and the domestic income of non-resident individuals accordingly, which will inevitably require strengthening income tax and its management. The lack of social security tax is not conducive to China's social stability and long-term economic development. In the process of optimizing China's tax structure in the future, social security tax should be levied in time to make it a major part of income tax together with personal income tax. Gradually adjust and improve, and build a "double-subject" tax structure model that pays equal attention to commodity tax and income tax. At present, the theory of "double subject" tax structure model does not require the realization of "double subject", but takes "double subject" as the target model of tax reform and makes structural adjustment to the current tax system. Restricted by the development level of productive forces, China's dual-subject tax structure should focus more on commodity tax. In addition, when understanding the "double subject", we should not only pay attention to the proportion of the raised income in the whole tax revenue, but also pay attention to its regulatory role in realizing tax policy. If the tax system is standardized and the tax collection efficiency is high, the income tax can play its regulatory role well. Even if the proportion of income tax is not very high, it can be considered that the "double-subject" tax structure model has been realized.