Research on the Improvement Space of China's Tax Sys
Abstract
Since China's accession to the WTO, the economy has ushered in rapid development, especially the foreign trade industry and non-public enterprises are important audience groups. However, it is an indisputable fact that the gap between rich and poor has gradually widened in the process of economic development. As an important distribution system of the country, the tax system is an important means to adjust the gap between the rich and the poor. Therefore, it is urgent to find out the possible drawbacks of the current Chinese tax system and formulate a tax system that is more in line with the current stage. This article will compare with the United Kingdom, Japan, the United States and other three countries to explain the problems and room for improvement in China's current stage. This article will compare with the United Kingdom, Japan, the United States and other three countries to explain the problems and room for improvement in China's current tax system.
References
[1] Lu W, Zhou JY. The Logic of China’s Tax Reform——Also on the Direction Design of the New Round of Tax Reform, 2021(05):20-28.. [2] Arnold, Jens. (2008). Do Tax Structures Affect Aggregate Economic Growth?: Empirical Evidence from a Panel of
OECD Countries. OECD, Economics Department, OECD Economics Department Working Papers. [3] Cho, Seong-Hoon & Roberts, Roland & Kim, Seung Gyu. (2010). Moderating urban sprawl: Is there a balance between shared open space and housing parcel size?. Journal of Economic Geography. 10. 763-783. [4] Hungerford, T. (2006). A Better Way to Invest the Social Security Trust Fund. Challenge, 49(3), 90–104. [5] Teng SN, Yang GF, Yang S. From a comparative perspective, China's tax system has deepened reform[J], Journal of
Modernization Studies, 2022, 1(04):86-98.
