Research on the Optimization of Tax System Structure in China;

Therefore, it is of great meaning to research how to construct a rational tax system structure.

The reform and opening up policy has been carried out for 30 years,Our country has gradually formed the "double main body" tax system structure,which takes the transaction tax as the first main body categories of taxes,takes income tax as second main body categories of taxes.

A Study on Some Problems of Optimization of Taxation Structure in China;

According to the existing taxation structure and pollution charge in China,the authors analyze the confinement and possibility of the DDE of EX in China,and give the advice of creating the DDE of EX in China.

On the basis of expounding the appearance of the DDE(double dividend effect) of EX(environmental tax),the EX effect was depicted and analysed on those countries in which the EX applied,and according to the existing taxation structure and pollution fee in China,the limitation and possibility of the DDE of EX were analysed in China,and the advice of creating the DDE of EX in China was given.

Analysing the influence of economic factors on the structure of tax system should consider tbe following: the influence of economic range and structure on macro-tax burden;the relationship between direct tax and indirect tax & economic development and macro-tax burden;the relationship between the individual tax category & economic devel- opment and the structure of tax system.