A Discussion on the Reform of the Present Tax System
Dong Zai-ping
Abstract
Dong Zai-ping
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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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