On the Orientation of China’s Tax System Reform under the Conditions of External and Internal Economic Imbalances
Under the conditions of external economic imbalances,China’s economy is faced with such challenges as bigger and bigger pressures for slowing down the economic growth,rising of factor costs,lacking of consumption stimulation,and depressed export.As an important lever to regulate economy,there still exist such problems in the taxes as unreasonable tax system structure,lacking of systematic and long-term planning for the construction of tax system,confused relationship between taxes and fees,lacking of standardized tax system,and so on.During the period of external and internal economy being faced with important transition,we should clear up our way of thinking,have a clear orientation of tax reform,adhere to the idea of sustainable development,standardize the tax system design,reduce the proportion of indirect taxes in an appropriate manner,improve and optimize the system design of turnover tax,strengthen the income adjusting function of individual income tax,improve the local tax system,make a green tax system,so as to lay a solid system foundation for a quality economic growth.