1. The tax burden is unfair.

The fairness of tax burden is one of the basic requirements and standards for each country to formulate tax policies in different periods, including horizontal fairness and vertical fairness of taxation. China's current tax system and tax policy were formed in the early stage of the establishment of the socialist market economy. Although there were some unfair phenomena in the tax burden at that time, the contradiction was not very prominent. With the gradual maturity of the market economy and the expansion of the degree of opening to the outside world, the macroeconomic environment has undergone major changes, but China's current tax policy has failed to adapt to this requirement and make corresponding adjustments, and the unfair contradiction has become increasingly prominent.

Productive value-added tax leads to different organic composition of capital and different corporate tax burden. Because the productive value-added tax does not deduct the input tax included in the fixed assets purchased by enterprises, the higher the organic composition of capital, the heavier the corporate tax burden, which seriously hinders the development of high-tech industries and affects the adjustment of China's industrial structure.

The coexistence of two sets of income tax systems at home and abroad makes domestic enterprises in an extremely unfavorable position in the domestic and international market competition, which hinders the development of national industries.

The classified taxation mode of individual income tax and unreasonable expense deduction system are difficult to give full play to the income distribution function of tax, which leads to the widening income distribution gap and the prominent contradiction of unfair distribution.

Multi-level preferential tax policies are not only complicated and chaotic, but also increase the imbalance of regional economic development.

2. The tax policy lacks relative stability.

This is mainly manifested in the fact that in the process of formulating tax policies, due to insufficient estimation of the economic situation and lack of in-depth investigation and demonstration, a policy has just been introduced, and not only taxpayers but even tax authorities have not seen the official red tape.

The policy readjustment has caught people off guard and at a loss. On the other hand, the phenomenon of treating headache and foot pain is more prominent.

Second, tax management environment issues

1. The means of tax collection and management are backward, and the level of information construction is low.

The effectiveness of tax system and tax policy on macroeconomic regulation and control depends to a great extent on the level of tax collection and management, which in turn depends on the application of information technology. Information technology helps to strengthen information exchange and sharing between tax authorities and tax protection units, form a joint force of tax management, and realize strict monitoring and management of tax sources. At present, China's tax information construction is relatively backward. First, the level of tax information is low, the information content of tax collection and management is not high, and the proportion of tax management using information technology is low; Second, the level of tax information networking is low, taxation and banking, industry and commerce, land and other departments generally have not achieved networking, tax information channels are single, and information systems are poorly open.

2. The socialized tax monitoring system is not perfect

Strict tax monitoring system is the key to ensure the realization of tax system. Although China also attaches great importance to the construction of social tax coordination and tax protection network, the responsibilities and obligations of tax coordination and tax protection units are rarely clearly defined from the perspective of legislation, so many departments and units are often unwilling to undertake the obligations of tax coordination and tax protection for their own interests. At the same time, China's market mechanism is not perfect, personal credit system has not yet been established, bank settlement is relatively backward, and judicial security system has not yet been formed, making it difficult to monitor and restrain personal income.

3. The development of tax agency industry is slow and the agency behavior is not standardized.

From the experience of other countries, we can see that under the condition of market economy, tax agency is an inevitable extension and beneficial supplement of tax management and an important external environment that affects and restricts the efficiency of tax management. Although China's tax agency industry has been discussed and developed for many years, the scale of the tax agency market is still small, the tax agency behavior is extremely irregular, and the quality of tax agents is difficult to meet the needs of agency business.

Three. Problems existing in tax legal environment

1. Imperfect tax legislation

Although the current tax legislation has made great progress, we should also see that the current industrial and commercial tax system still has problems of low legal level and low legal efficiency. Except for the Law on Tax Collection and Administration, the Law on Income Tax for Foreign-invested Enterprises and Foreign Enterprises and the Law on Individual Income Tax, which were formally enacted in the NPC Standing Committee (NPCSC), others remained at the level of administrative regulations.

2. There are defects in tax planning and tax assessment system.

For a long time, the preparation of China's tax plan is not determined according to the development and changes of GDP, but according to the income base completed last year plus the growth during the planning period. Therefore, this plan index often deviates greatly from the actual situation of economic development. The assessment work focuses on the completion of tax plan and income theory, but does not take the implementation of tax law and the quality of tax collection and management as important criteria for assessment work, which leads local governments to carry out tax collection and management activities based on the plan. In order to accomplish the revenue task, some local governments resort to fraud, falsely report and exaggerate, overpay taxes and idle income, which seriously affects the seriousness of the tax law.