The New Tax System Reforms:From the flat Tax Perspective

The flat tax pattern of tax system design embodies the neutral tax ideology to expand tax base,lower tax rates and simplify tax levies.The introduction of the flat tax concept into Chinese tax system reform accords with the trends of the tax system adjustment in the process of social division and helps to avoid economical repetition of taxation.China has realized excess budget incomes continuously for years which build the financial basis to initiate the flat tax system reform.In the course of reform,we should adjust the structure of major tax categories gradually and carry out long-term low tax policies according to the current situation of China's tax practice.