The essence of the modern tax system is the unity of the modern tax framework and the functions it supports.Behind the appearance of an unbalanced tax structure lies the reality of the shortcomings and weaknesses of t...The essence of the modern tax system is the unity of the modern tax framework and the functions it supports.Behind the appearance of an unbalanced tax structure lies the reality of the shortcomings and weaknesses of the functions of modern taxation.The heart or soul of the establishment of a modern tax system is making modern tax functions the standard,acting to optimize the tax structure,and creating a form of tax system with a functional balance that integrates"optimized resource allocation,maintenance of market unity,promotion of social equity,and ensuring long-term national stability"constituting a modern tax framework.The transition from structural imbalance to structural optimization is the fundamental route to establishing a modern tax system.On the premise of maintaining basic stability in the macro-tax burden,the supplementation and strengthening of the shortcomings and weaknesses in modern tax functions primarily involve supplementing and strengthening the direct taxation shortcomings and weaknesses that are in an"absent"or"weak"state in the current tax framework.Increasing direct taxes and raising their proportion essentially mean increasing the tax paid by individuals and raising the share of individual tax revenue in total tax revenue.This is the most important and central aspect of action to optimize the tax structure.展开更多
China's current tax structure is seriously out of balance.It is dominated by indirect tax primarily paid by firms,and the share of direct tax is limited and the share of direct tax paid by households and individua...China's current tax structure is seriously out of balance.It is dominated by indirect tax primarily paid by firms,and the share of direct tax is limited and the share of direct tax paid by households and individuals is still more limited.In order to achieve a more equitable distribution of the tax burden,the tax reform initiated by the Third Plenum of the 18 th CPC Central Committee mandated increasing the direct tax and reducing the indirect tax as key priorities to improve China's tax structure.展开更多
In March 2009, Forbes magazine produced a Tax Misery Index list, listing countries in descending order and evaluating the harshness of the taxes imposed in 50 countries it selected.
文摘The essence of the modern tax system is the unity of the modern tax framework and the functions it supports.Behind the appearance of an unbalanced tax structure lies the reality of the shortcomings and weaknesses of the functions of modern taxation.The heart or soul of the establishment of a modern tax system is making modern tax functions the standard,acting to optimize the tax structure,and creating a form of tax system with a functional balance that integrates"optimized resource allocation,maintenance of market unity,promotion of social equity,and ensuring long-term national stability"constituting a modern tax framework.The transition from structural imbalance to structural optimization is the fundamental route to establishing a modern tax system.On the premise of maintaining basic stability in the macro-tax burden,the supplementation and strengthening of the shortcomings and weaknesses in modern tax functions primarily involve supplementing and strengthening the direct taxation shortcomings and weaknesses that are in an"absent"or"weak"state in the current tax framework.Increasing direct taxes and raising their proportion essentially mean increasing the tax paid by individuals and raising the share of individual tax revenue in total tax revenue.This is the most important and central aspect of action to optimize the tax structure.
文摘China's current tax structure is seriously out of balance.It is dominated by indirect tax primarily paid by firms,and the share of direct tax is limited and the share of direct tax paid by households and individuals is still more limited.In order to achieve a more equitable distribution of the tax burden,the tax reform initiated by the Third Plenum of the 18 th CPC Central Committee mandated increasing the direct tax and reducing the indirect tax as key priorities to improve China's tax structure.
文摘In March 2009, Forbes magazine produced a Tax Misery Index list, listing countries in descending order and evaluating the harshness of the taxes imposed in 50 countries it selected.
