In this article,the authors analyze the situation of fiscal equalization and the equalization per- formance of three main kinds of transfers after the reform of tax-sharing system in China.

The tax system of our country has taken on many segments that are not adapted to the development of economy;We should implement the next reform of tax system as soon as possible.

In order to deepen the reform of tax system,the ordinal arrangement should be carried out from the outside of the tax system,the reasonable design should be made from the inside of the tax system and the sound expansion should be considered from the function of tax system.

The current bank taxation seriously lag behind other taxation reform.

This reform was quite a good and successful example in the history of Chinese taxation reform.

<Abstrcat> Based on the Path Dependence Theory in the new institutional economics, this paper analyses the difference in the tracks of taxation reform from the aspects of institutional environment and arrangement.

Probe in the Characteristic of the New Tax System Reform;

Commodity Tax of Financial Service Industry: Tax Burden Equilibrium and Tax System Reform;

Restriction and optimization of tax system reform in Chinese taxation environment;

Analysis of"New Relations"in New Tax Reforms under the Guidance of the 17th NPC;

Then it discusses the tax revenue status in 2005 and comments on th e policy proposals concerning taxation system reform hoping that such discussion s will become the scientific basis for the resolution of China s taxation issue s.

These issues in the local taxation system have not yet been resolved and further more they have become the obstruct to local economic growth, further local taxation system reform, and establishing canonical tax division system.