On the Reform and Development of My Country's Taxation System

Chao Shen ； Tingting Yang

《Frontiers in Economics and Management》 2卷6期 (2021/06) Pp. 1-4

https://doi.org/10.6981/FEM.202106_2(6).0001

摘要

Improving the tax system has always been an important part of national efforts. Due to the different situations and tasks of economic and social development in different periods, the requirements for the construction of the taxation system are also different. With the passage of time and changes in the social environment, the tax system will have a certain impact. These influences have also promoted the reform and progress of the tax system to a certain extent. From the tax system of economic system reform, to the tax system of the ＂profit-to-tax＂ period, to the tax system in 1994, certain achievements have been made in the improvement of the national tax system. Successfully, reforming the taxation system can not only enhance the country's macro-control capabilities and increase financial investment. However, the current domestic and international situation is undergoing profound changes. Only by continuously reforming the tax system according to the needs of different periods and economic and social development situations can we ensure the continuous development of social modernization and maintain the orderly operation of the entire social economy.

關鍵字

Taxation System ； Reform ； Development

參考文獻

Gao Peiyong. On the new stage of perfecting the taxation system. Economic Research. 2018, 02: 69-70.

Wang Fengyan, Feng Linwei. Problems and Suggestions of the Current Chinese Taxation System. Management and Technology of Small and Medium-sized Enterprises .2018, 05: 298-298.

Zhou Zhongquan. Talk about how to optimize our country’s taxation system. Qiqihar First Annual Academic Conference Paper Collection .2017, 05:07-09.

Zhang Yongjin. Research on the Status Quo of my country's Local Government Data Opening. Chinese Administration, 2019(11)