The main purpose of this essay is to establish a customized Chinese Theory of Optimal Taxation by integrating Marx's Theories of Surplus Value and Reproduction with the Western Theory of Optimal Taxation.

Currently the Western Theory of Optimal Taxation is receiving great interest and concern in China. Some countries, such as America and Canada have recently applied this taxation theory into practice.

西方最优税收理论是最近颇受我国理论界关注的一种税收理论，而且近年来，一部分国家如美国、加拿大等都将其应用到税收实践中。

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This paper reviews three main theories of tax reform, which are theory of equitable taxation, theory of optimal taxation and theory of fiscal exchange;

本文运用理论联系实际的方法，辨证地评述了西方关于税收制度改革的三种主要理论，即公平课税论、最适课税论和财政交换论；

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After researching on the tax principles, the dissertation concludes that incipient western theory of optimal taxation focused on justice and efficiency.

通过对税收原则的研究，得出西方关于税制优化问题的研究都是围绕着公平与效率展开的。

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The thesis makes overall research on the taxation of Foreign Direct Investment ( FDI) in China based on the Theory of Optimal Taxation.

本文以西方税制优化理论为理论基础，从我国外资战略调整与税制优化的新视角，对我国现行外商直接投资的税收制度进行全面研究。

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However, the Western Theory of Optimal Taxation has not been introduced to China systematically and comprehensively.

但是，对于最优税收理论的基本内容及其所存在的问题，在我国尚未有人进行系统、全面的介绍和分析。

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Viewing the Reform Trend of China's Individual Direct Tax System in Light of Theory of Optimal Taxation

从优化税制看我国个人直接税制改革走向

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Equity, Efficiency and Theory of Optimum Taxation

公平、效率与最优税收理论

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Chapter One introduces the basic concepts of the Western Theory of Optimal Taxation.

全文共分为七章：第一章是关于最优税收理论所用到的基本概念的介绍。

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Chapter Five involves the problems of Theory of Optimal Taxation.

第五章研究了最优所得税问题。

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The first chapter introduces western theory of optimal taxation.

第一章简单介绍了西方的税制优化理论。

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Firstly, it explores the basic theory of taxation concerning the tax service construction, including the basic theory of taxation, the basic theory of tax services, theory of tax compliance, the theory of business process reengineering and so on.

首先对涉及纳税服务建设有关税收基本理论进行研究，其中包括税收基础理论、纳税服务基础理论、纳税遵从理论、业务流程再造理论等。

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It compares four doctrines with big influence in western economics with current knowledge of the essence of taxation in China, reaching the conclusion that the theory of taxation as contract gets dominant in theory.

本文通过与目前西方经济学中影响较大的四个学说以及我国目前的税收本质认识相比较，得出税收契约论具有较大理论优势的结论。

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Main contents: the course includes fundamental theory of taxation, the principles and means for designing a tax system, essential contents of Chinese tax system, and evaluation criteria and basic analysis methods for Chinese tax system.

主要内容：主要包括税收基础理论，税制设计的基本原理及方法，中国现行税制的基本内容，中国税制的评价准则及基本分析方法。

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First, introduces the general theory of taxation and economic growth, including the meaning, nature, characteristics of taxation and economic growth, and also the theoretical analysis of their relationship and introduction of their models.

本文主要分为四个部分，首先介绍了税收与经济增长的一般理论，包括税收与经济增长的涵义、本质、特点及二者关系的理论分析及模型介绍等。

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From the angle of the basic theory of taxation, this thesis bases its discussion on the influence of public finance on taxation, especially the public finance of the time.

本文从税收基本理论的角度，探析了公共财政对中国税收的影响，尤其是对现代公共财政所带来的影响。

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In turn the low-degree private owned pattern led to a basic theory of taxation that was characterized by levying a light or even no land tax.

而低度私有又必然造成赋税基本理论少征直至杜绝土地税征收的重要特征。

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Owing to its recent birth of knowledge about the essence of taxation, some deficiencies still inevitably exist in the theory of taxation as contract.

由于税收契约论是针对税收本质认识的新理论，因此难免有其不足之处。

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According to the medieval Western theory of taxation, a king could levy taxes only with the consent of taxpayers.

按照西方中古赋税理论，国王征收赋税须取得纳税人同意。

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This article is composed of three parts as the following: The first part outlines the theory of taxation as contract.

本篇论文的主体部分分别从以下三个部分展开论述：第一部分，税收契约论概述。

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' Economy determines taxation, and taxation regulates economy', which is a basic economic theory of taxation.

经济决定税收，税收调节经济，这是基本的税收经济理论观点。

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