Tax Reform in China: Review and Outlook

• 来源期刊: 中国财政与经济研究（英文版）
• 关键词: Tax reform Structure optimization Social fairness Macro tax burden Tax structure
• 年，卷（期）: 2013,（3）
• 页码范围: 19-34
• 页数: 16页
• 语种: 英文

摘要

The current tax system in China is based on the tax reform of 1994,the goal of which was to establish a tax system adapted to a socialist market economy The core of the tax system is the "neutral-ness" and "efficiency" it aims to generate.As China's social and economic development entered a new era,the shortcomings of the tax system,led tby indirect taxes,became noticeable.The next round of tax reform should focus on adjusting the government revenue structure,promoting a tax system that is "optimized for social fairness" and "increasing the proportion of direct taxation to improve the tax structure."