Some Thoughts on Reform of the Tax Collection and Administration System for Building a National Unified Big Market
Building a national unified market is the basic support and inherent requirement for creating the new development pattern in China,which is currently faced with outstanding problems such as poor factor flow,inefficient allocation and regional division.Reform of the tax collection and administration system can promote the unity,coordination,efficient operation,fair competition and full opening of the market by enhancing the certainty of tax administration,standardization of tax enforcement,precision of tax supervision and convenience of tax administration.In recent years,China has continued to promote the reform of the tax collection and administration system,and has achieved good results by strengthening regional law-enforcement cooperation,enhancing digitization of tax administration technology,and improving the reform of government functions to facilitate the establishment of a unified national market.In order to further promote building a unified national market,the tax authorities should continue to strengthen the regional coordination of tax law enforcement,promote the digital construction of the tax collection and administration system,strengthen the management of key tax sources,and continue to improve the tax business environment.
National Unified Big MarketTax Collection and AdministrationTax EnforcementTax Business Environment