Reconsideration of Tax Principles and Tax System under the Circulation Economy

Taxation is an important means of the macro-economic regulation and control system of China's circulation economy. Without doubt, the establishment of the incentive mechanism to regulate market through tax regulation and control is an important way to promote the development of the circulation economy. Meanwhile, the construction of tax system progresses under the guidance of the certain principles of tax. This article will carry on theory innovation in two major traditional principles of tax, tax efficiency and tax equality, and based on this reform the existing tax regulation and control system to realize the ecological reformation from principle to practice and to accelerate the development of the circulation economy in the end.