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The analysis of difficulties in the taxation reform and its solutions in China
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作者 Li Sheng 《China Finance and Economic Review》 2017年第4期113-128,共16页
The reform of the tax system is the highlight and the key link of the future reform.However,the reform of the tax system cannot be accomplished in one step,and there are many difficulties,including the difficulty of c... The reform of the tax system is the highlight and the key link of the future reform.However,the reform of the tax system cannot be accomplished in one step,and there are many difficulties,including the difficulty of coordinating with the comprehensive deepening reform,improving the function of the tax system,adjusting the relationship between direct tax and indirect tax,constructing the local tax system and connecting with the tax administration,etc.The analysis of these difficulties separately helps sort out the ideas of tax reform and better promote the tax reform. 展开更多
关键词 tax system function difficulties of reform direct tax
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