On Trend of China's Tax System Reform

With a rapid development of economy and great change in economy situation, it is necessary to make an overall adjustment and improvement in China's existing tax system. This article takes a look back on the historical achievements of tax reform has made since it started and introduces advanced experiences from foreign countries. Based on its analysis about weaknesses in our existing tax system, this article confirms the timeliness of issue and enforcement of several new taxes such as reform in personal income tax, environmental taxation and etc.