In December 2023,the Central Economic Work Conference proposed to plan a new round of fiscal system reform,including tax reform.This paper proposes that the new round of tax reform will,together with other reforms,continue to inject strong vitality into promoting high-quality development and accelerating Chinese modernization.The new round of tax reform should be committed to building a modem tax system with Chinese characteristics,including adapting to the modernization drive of the country,building a democratic tax system and a rule of law tax system,setting up a modem tax administration,relying on specialized management technologies,and meeting the needs of dynamic tax governance.The new round of tax reform requires optimizing the structure of tax system and realizing the reform goal of gradually increasing the proportion of direct taxes.
关键词
新一轮税制改革/中国特色现代税制/财税体制改革
Key words
A new round of tax reform/Modem tax system with Chinese characteristics/Fiscal system reform
维普
万方数据