Analysis and Thinking on the Present Tax Structure

The most important tax system reform characteristic of tax distribution system operated in 1994, and a tax system combined with the market economic system was set up. An obvious adjustment has been made based on tax burdens, tax categories, tax rate and tax right as the main tax system and a great success has been made. But meanwhile some problems appears with deepening market economy, publishing the supporting measures of economic reforms and new change of the consumer demand. These problems should be resolved as quickly as possbile.