The way for that is:implementing the structural pattern of classification and aggregation,regulating tax income,implementing the regulation of tax indexation and prepaid taxation,etc.

This paper introduces the conception, features and principle of tax indexation by comparison and analysis, expounds the rationality and feasibility of tax indexation tactics and further demonstrates how tax indexation rectifies the misunderstandings in individual income tax, which has been distorted by inflation.

This paper expounds the concept of data warehouse, advances the method for classifying the taxation index system, and introduces the structure and construction process of the taxation index system data warehouse.

Theoretical Inferring on Tax Multiplier,Government Transfer Payment Multiplier and Balanced Budget Multiplier of Proportional Tax;

Construction and improvement of modern tax culture;

The tax culture is the objective system of the ideology,in which the man-centered notion is emphasized-autonomy plays an important role and gives full plays to the subjective initiative to the maximum for the realization of self-value as well.

The topic of tax culture introduced in the paper appears at the intersection of economics, sociology and history.

The formation and perfection of China s taxation culture;

Starting with analysis of substance of culture,the paper studies the contents of taxation culture;starting from research on history and reality of taxation culture,the author redefines certain contents of taxation culture,including concept of tax payer,tax collector and tax user.