A New Round of Fiscal and Tax System Reform:Key Breakthroughs and Prospects for Reform Direction
The Central Economic Work Conference held in December 2023 proposed"Planning a new round of fiscal and taxation system reform".This paper looks forward to the key contents and directions of the new round of fiscal and taxation reform from three aspects of budget system,tax system and inter-governmental financial relations.The paper argues that the emphasis of improving the modern budget system is on expanding the functions of the budget system and standardizing the budget system comprehensively;that of optimizing tax structure is on increasing the proportion of direct taxes and improving the tax governance capabilities;and that of improving fiscal transfer payments is on re-balancing financial resources among governments at all levels in coordination with the adjustment of jurisdictions and the simplification of fiscal levels on the basis of exploring the governance of major powers.
Fiscal and Taxation System ReformBudget SystemTax SystemIntergovernmental Fiscal RelationsTax Governance
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维普
