【摘 要】
：
The current tax system in China is based on the tax reform of 1994,the goal of which was to establish a tax system adapted to a socialist market economy The cor
【机 构】
：
Tax Research Office, National Academy of Economic Strategy of CASS
论文部分内容阅读
The current tax system in China is based on the tax reform of 1994,the goal of which was to establish a tax system adapted to a socialist market economy The core of the tax system is the neutral-ness and efficiency it aims to generate.As China’s social and economic development entered a new era,the shortcomings of the tax system,led tby indirect taxes,became noticeable.The next round of tax reform should focus on adjusting the govment revenue structure,promoting a tax system that is optimized for social faess and increasing the proportion of direct taxation to improve the tax structure.
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