Optimization of China's Tax Structure from the Perspective of Modernization of National Governance:Mechanisms,Obstacles,and Improvement Paths
Report to the 20th National Congress of the Communist Party of China regards"basi-cally modernize the system and capacity for governance"as one of China's overall development objectives for the year 2035,and clarify the important role of"optimizing tax structure"in building a high-standard socialist market economy.In the process of promoting modernization of national governance through the optimization of tax structure,the allocation of taxing rights,the structure of corporate tax and the structure of personal tax respectively play a driving role in the modernization process of government governance,market governance and social governance.By systematically analyzing the mechanism of optimizing the tax structure and promoting the mod-ernization of national governance,this paper identifies the issues of the allocation of taxing rights and tax element setting in China's tax structure from the perspective of modernization of national governance,and proposes countermeasures and suggestions to optimize China's tax structure.
national governancetax structurethe allocation of taxing rightspersonal taxcorporate tax
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