Economic globalization puts forward objective requirements for the internationalization and standardization of a country's tax system. The so-called internationalized and standardized tax system means that while ensuring fiscal revenue, it fully respects the tax system structure and international practices of tax management, emphasizes the principle of tax fairness and "national treatment", and ensures high tax efficiency. According to the standards put forward by relevant experts of the International Monetary Fund, a reasonable and "standard" tax system should meet the following basic conditions: first, there are few taxes, mainly including import tax, goods tax (selective collection), general sales tax (including value-added tax), personal income tax, enterprise income tax and property tax; Second, the tax rate is not much, and the marginal tax rate should not be too high; Third, tax incentives and tax relief should be as few as possible to reduce the cost of tax management; Fourth, the provisions of the basic elements of various taxes should be basically the same. Such as value-added tax, enterprise income tax, personal income tax and social security, there are only similar specific provisions. In addition, after the establishment of the tax system, a scientific and reasonable collection and management system in line with international standards should be established. It mainly includes: (1) providing more convenience for taxpayers, so that taxpayers can consciously and effectively fulfill their tax obligations in accordance with the provisions of the tax law, and calculate, declare and pay taxes on their own; (2) The tax authorities conduct strict tax supervision and inspection, and have the right to take appropriate compulsory measures to implement tax collection and management for taxpayers; (3) modern and scientific means of collection and management, and extensive use of computer technology to improve work efficiency; (4) Taxpayers have the right to ask for reconsideration or even resort to law when they have objections to tax collection and management, and the government has the responsibility to protect taxpayers' tax payment rights according to law; (5) Establish an extensive information network, strengthen international tax contact and cooperation, prevent international tax avoidance, and ensure the mutual provision of tax information.
Under the background of economic globalization, China's tax system should pay more attention to the integration with international rules and practices, especially after China's accession to the WTO, and it is especially necessary to learn from international tax experience and common practices. Comparing and analyzing China's current tax system and tax policy with the principles and requirements of tax internationalization and standardization, there are still the following problems:
First, the function of the tax structure is absent, the relationship between the status, function and tax types is difficult to coordinate, and the overall coordination of the tax structure is not enough. The specific performance is: (1) The functional structure of various taxes is not perfect, and there are problems of duplication and absence of taxes. The common practice of most market economy countries in the world is to establish a tax structure with value-added tax, income tax and social security tax as the main taxes. Value-added tax mainly embodies the function of organizing income, income tax mainly embodies the function of economic adjustment, and social security mainly embodies the function of stabilizing society. The present situation of China's tax system is: value-added tax is "production-oriented" and can't completely deduct fixed assets; Social security tax is not levied, so it is difficult to effectively play the stable function of tax; In terms of income tax, domestic-funded enterprises and foreign-funded enterprises apply different income tax laws respectively, and the taxes are duplicated. (2) Compared with the international tax rate structure, the current tax rate structure is too different and the corporate tax burden is too high. During the tax reform from 65438 to 0994, the tax rate structure was greatly adjusted. The tax rate structure tends to be simplified and the nominal tax rate has declined, but compared with the tax rate structure of the same tax in the world, the actual tax rate in China is still high. In terms of turnover tax, China's VAT rates are 17% and 13% respectively. On the surface, there is little difference between the tax rates of 20% and 5% in China and western countries. However, under the realistic constraint of "productive" value-added in China, the deduction of purchased fixed assets is different from the "consumption" value-added tax in western countries, and its actual tax rate is higher than that in western countries. In terms of income tax, the corporate income tax rate in many countries in the world is around 30%. At first glance, it is almost the same as China's 33% tax rate. However, in fact, under the reality that the market environment, capital structure and financing channels are fundamentally different from those of western countries, the tax burden of enterprises in China is much higher than that of western countries, so the self-accumulation and development ability of enterprises in China is obviously weaker than that of western countries, which is not conducive to China enterprises to participate in international market competition.