Thoughts on a comprehensive tax reform

• 来源期刊: 中国财政与经济研究（英文版）
• 关键词: tax reform taxation's legal principal multi-dimensional analysis
• 年，卷（期）: 2015,（1）
• 页码范围: 27-39
• 页数: 13页
• 语种: 英文

摘要

"The Decision on Several Major Issues Regarding the Deepening of Reform" adopted by the Third Plenum of the Eighteenth Session of the CPC Central Committee gave a new position to the next round of tax reform,and proposed its objectives,tone,mission,and core tasks.The new round of tax reform should cover a wide range of issues,including state governance,tax legislation,economic reform and development,social management,globalization,ecological and environmental protection,improvement of tax collection,as well as other related issues.Particular attention should be paid to replacing business tax with VAT,completing legislation on VAT,adjusting the scope,collection mechanisms,and rates of consumption tax;strengthening regulation and control,implementing a personal income tax system that considers both aggregate income and income by source,promoting real estate tax legislation,expanding the ad valorem natural resource tax,accelerating the gradual replacement of fees with taxes,and introducing legislation on environmental protection taxes.