Strategic Perspectives on China's New Round of Tax Reform

被引：0

作者：

高培勇

机构：

[1] Institute of Economics,Chinese Academy of Social Sciences(CASS)

[2] School of Statistics and Mathematics,Central University of Finance and Economics

来源：

China Economist | 2014年 / 04期

关键词：

tax reform; structural optimization; distribution of the tax burden;

D O I：

10.19602/j.chinaeconomist.2014.04.002

中图分类号：

F812.42 [税收];

学科分类号：

020203 ;

摘要：

China’s current tax structure is seriously out of balance.It is dominated by indirect tax primarily paid by firms,and the share of direct tax is limited and the share of direct tax paid by households and individuals is still more limited.In order to achieve a more equitable distribution of the tax burden,the tax reform initiated by the Third Plenum of the 18 th CPC Central Committee mandated increasing the direct tax and reducing the indirect tax as key priorities to improve China’s tax structure.

引用

页码：4 / 12

页数：9

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