An Assessment of China＇s New Round of Reform of the Fiscal and  Taxation Systems

高培勇; 汪德华

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An Assessment of China＇s New Round of Reform of the Fiscal and Taxation Systems

机译：中国新一轮财税体制改革评估

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Based on the Decisions of the CPC Central Committee on Some Major Issues Concerning Comprehensively Deepening Reforms and the Overall Plan on Deepening Fiscal and Tax Reforms, this paper presents a systematic assessment of the progress of China's new round of fiscal and tax reforms from November 2013 to October 2016 with the following findings. Reform of the budgetary management system has yielded initial results yet remains in the preliminary stage. While progress has been made in reforming indirect taxes, the reform of direct taxes is slow and presents a major obstacle. Despite breakthroughs, the progress of public finance reforms remains slow and impedes reforms on other fronts. Fiscal and tax reforms are uneven and should be implemented in coordination. Fiscal and tax reforms should more vigorously support overall reforms.

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《中国经济学人：英文版》 |2017年第006期|P.2-11|共10页
作者
高培勇; 汪德华;
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作者单位

Institute of Economics, the Chinese Academy of Social Sciences （CASS）, Beijing, China National Academy of Economic Strategy, CASS;

Institute of Economics, the Chinese Academy of Social Sciences （CASS）, Beijing, China National Academy of Economic Strategy, CASS;

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正文语种 CHI
中图分类财政制度与管理体制;
关键词
制度改革财政改革评价中国税收体制改革总体方案预算管理;

机译：制度改革财政改革评价中国税收体制改革总体方案预算管理;

An Assessment of China＇s New Round of Reform of the Fiscal and Taxation Systems

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