Greater emphasis on fair taxation as China deepens tax reform

• 来源期刊: 中国财政与经济研究（英文版）
• 关键词: deepening tax reform fair taxation
• 年，卷（期）: 2014,（2）
• 页码范围: 63-74
• 页数: 12页
• 语种: 英文

摘要

The Third Plenary Session of the 18th Communist Party of China (CPC) Central Committee sets forth the direction and roadmap for a new round of tax reforms in China that promises to tackle deeper problems.Based on the spirit of the Session,this paper examines the new tax reform initiatives from the perspective of fair taxation.This paper points out that fair taxation will be the focus of many aspects of the new round of reform,such as stabilizing tax burden,accelerating VAT reform,enhancing the proportion of direct taxes,promoting real estate tax legislation,and managing tax incentives.