The Third Plenary Session of the 18th Communist Party of China(CPC)Central Committee sets forth the direction and roadmap for a new round of tax reforms in China that promises to tackle deeper problems.Based on the sp...The Third Plenary Session of the 18th Communist Party of China(CPC)Central Committee sets forth the direction and roadmap for a new round of tax reforms in China that promises to tackle deeper problems.Based on the spirit of the Session,this paper examines the new tax reform initiatives from the perspective of fair taxation.This paper points out that fair taxation will be the focus of many aspects of the new round of reform,such as stabilizing tax burden,accelerating VAT reform,enhancing the proportion of direct taxes,promoting real estate tax legislation,and managing tax incentives.展开更多
基金This paper is the initial result of the 2013 key project of the National Social Science Fund:Studies on distribution reform from the aspect of taxation mechanisms and policies(13&ZD031).
文摘The Third Plenary Session of the 18th Communist Party of China(CPC)Central Committee sets forth the direction and roadmap for a new round of tax reforms in China that promises to tackle deeper problems.Based on the spirit of the Session,this paper examines the new tax reform initiatives from the perspective of fair taxation.This paper points out that fair taxation will be the focus of many aspects of the new round of reform,such as stabilizing tax burden,accelerating VAT reform,enhancing the proportion of direct taxes,promoting real estate tax legislation,and managing tax incentives.
