The Optimization Path of Tax System for Building a National Unified Big Market
Building a National Unified Big Market is a dynamic process to promote market unification continuously.A good tax system plays an important role in promoting fair competition and market unification.Therefore,optimizing the tax system shall be an important path to build a national unified big market.Based on the analysis framework of"history-system",from the historical dimension,China has formed an increasingly close relationship between promoting market unification and tax system optimization through successive tax reforms since the reform and opening up and should continue to promote market unification through tax system optimization.From the perspective of system,in the process of tax system optimization,it is necessary to coordinate various important relationships between the tax policy and the tax law system,between the central tax system and the local tax system,as well as between the tax system and the tax system,and build a"development-oriented tax system"under the framework of rule of law based on the internal consistency of tax neutrality and competitive neutrality,tax system unification and market unification,so as to promote the construction of a national unified big market.
National Unified Big MarketTax ReformTax PolicyTax Neutrality
万方数据
维普
