2005Shuiwu yu jingjiRequires access

A Discussion on the Reform of the Present Tax System

Dong Zai-ping

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Abstract

At present,there exist incompatible tax systems,unreasonable tax agencies and unreasonable tax structures in the tax system reform,which make a variety of difficulties in the tax reform.So the reform should start with the following:Carrying out the tax reform with the complete sets of equipment;transfering the financial power to lower levels suitably and controlling administritive power suitably;regulating tax categories;perfecting tax systems and changing tax mechanisms deeply.

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What this paper is about

At present,there exist incompatible tax systems,unreasonable tax agencies and unreasonable tax structures in the tax system reform,which make a variety of difficulties in the tax reform.So the reform should start with the following:Carrying out the tax reform with the complete sets of equipment;transfering the financial power to lower levels suitably and controlling administritive power suitably;regulating tax categories;perfecting tax systems and changing tax mechanisms deeply.

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Available abstract

At present,there exist incompatible tax systems,unreasonable tax agencies and unreasonable tax structures in the tax system reform,which make a variety of difficulties in the tax reform.So the reform should start with the following:Carrying out the tax reform with the complete sets of equipment;transfering the financial power to lower levels suitably and controlling administritive power suitably;regulating tax categories;perfecting tax systems and changing tax mechanisms deeply.

Key concepts: Tax reform, Tax credit, Indirect tax, Value-added tax, Direct tax, Ad valorem tax, Economics, Tax avoidance

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