AnalysisofoptimaltaxtheoryanditspolicyimplicationsoftaxreforminChinaAbstract:OptimaltaxtheorytoguidetheWest’staxreform,howtolearnfromtheresultsoftheWesterntheoryofoptimaltaxationfortheperiodofChina’seconomictransformationofChina’staxreformisanimportantquestionfacing.Optimaltaxtheory,includingoptimalcommoditytaxtheory,thetheoryofoptimalincometax,commoditytaxandincometaxtheory,thecombinationofthreeaspectsofthispaperistoexplain,evaluatethemainelementsofoptimaltaxtheory,andonthisbasis,drawonChina’staxreformpolicyimplications.Keywords:optimaltaxation,theoptimalcommoditytax,theoptimalincometax,inspirationFirst,thestandardoptimaltaxTurningtooptimaltaxtheory,theoptimaltaxsystemmustfirstunderstandtheevaluationcriteria.Thehistoryofthetaxsystem,manyeconomistsviewoftheidealcharacteristics,theconcernisthatAdamSmithinhis《《WealthofNations》》intheofequality,todetermine,convenient,andatleastfourprinciplesofthecostofcollection,aswellasWagnerinhis《《Finance》》fourofnineprojectsproposedinprinciple,andsoon[1].Effici---本文于网络，仅供参考，勿照抄，如有侵权请联系删除---encyandequityissuesinthediscussionofeconomicsinthetwomainthemesoftoday,theidealtaxpolicyisoftenmadeinMusgravewithintheframeworkofthethreecriteria,namely:(1taxfairnessstandards,(2minimumadministrativecostcriteria,(3minimumstandardsofnegativeincentives(efficiencycriteria)[2].Second,theassumptionofoptimaltaxtheoryInshort,optimaltaxtheoryistoconsiderhowthemosteconomicalwaytolevytaxesinsomebulktheory.Optimaltaxtheoryisbasedontheseriesunderstrictassumptions,themostimportantassumptionsarethree:(aperfectlycompetitivemarkethypothesis,(2administrativecapacityassumptionthatanyuseoftaxinstrumentsarenotsubjecttogovernmentadministrationcapacityconstraints(thetotaltaxexceptions),andadministrativecostsareverylow,(3standardwelfarefunctionassumption,thestandardmeasureofwelfarefunctiongiventhegoalofoptimaltaxation,thattoachievewelfaremaximization,optimaltaxtheoryassumptionsalsoincludesotheraspects,suchas:personalpreferencesdisplayedbythemarket,publicspendinghasnothingtodowiththet---本文于网络，仅供参考，勿照抄，如有侵权请联系删除---axstructureandothercharacteristics.Undertheseassumptions,optimaltaxtheory:governmentcannotchargethecostofcollectingtherevenueneededto,thisreflectsthecostofcentralizedallocationofresourcesfortaxinterferewitheconomicefficiencylossesandthereforethegovernmentshouldtaxtheorycommittedtofindinganoptimaltaxtoolthatcanbecollectedintheamountofincometotheestablishedpremise,resultinginaminimumofexcessburden.Third,theoptimaltaxtheory,themaincontentOptimaltaxtheorygenerallyincludesthreeaspects:optimalcommoditytaxtheory,thetheoryofoptimalincometax,commoditytaxandincometaxcombinedtheoryofoptimalcommoditytaxtheoryintheestablishedrevenuegoal,howthegoodsshouldbetaxation,inordertoachieveminimallossofefficiency,theoptimalincometaxtheorytoanalyzeandsolvethetrade-offbetweenequityandefficiencytrade-offs,thecombinationofcommoditytaxandincometaxcomparisonbetweenthetheoreticalprosandconsofthisissue.1.Optimalcommoditytaxtheory(1Ramseyrule.Optimalt---本文于网络，仅供参考，勿照抄，如有侵权请联系删除---axsystemshouldcompensateforthedemandforeachcommodityareequalbeforethestate’sdeclineintheproportionofthestandard,ie,assumingthatalltherevenuethegovernmentisonlyindistortivecommoditytaxesraise,f...