Research on China's Tax and Fee Reform Issues

Author: Gao Peiyong
Publisher:
Publish Date: 2004-08-01
Features: This book has the following characteristics: First, it has a relatively broad research perspective. It emphasizes absorbing anding cutting-edge achievements from domestic and international as well as related disciplines. This enriches the content of fiscal theory research and expands its field, reflecting a high level of academic research. Second, it has a certain degree of foresight. The research not only focuses on solving current practical problems but also emphasizes designing future public finance system frameworks, analyzing the future direction of fiscal policies, and studying the specific content of long-term effective mechanisms. It guides current practical work while also inspiring future reform and development ideas. Third, it combines theory with practice and is highly targeted. The research team is closely aligned with the actual fiscal reforms and development, conducts extensive surveys and research, and provides many targeted policy recommendations. Following these ideas, the book, excluding the preface, consists of five chapters.
Chapter 1 is the logical starting point and theoretical foundation of the book. Based on the institutional environment of a market economy and the basic goal of modern government functions—meeting social public needs—it discusses theoretical issues such as the connotation and extension, connection and distinction, characteristics and positioning of taxes and fees.
Chapter 2 focuses on examining the government revenue systems and general structures of foreign countries. After conducting both static and dynamic, vertical and horizontal studies, it aims to depict the current status and evolutionary trends of government revenue structures in typical market economy countries and middle- and low-income countries.
Chapter 3 shifts its focus to the domestic context. Its main objective is to provide a panoramic description of China's current government revenue system and its structure.
Chapter 4 offers an evaluation and analysis of China's existing tax and fee reform process.
Chapter 5 discusses policy choices for further deepening tax and fee reforms. Based on the above analysis and judgments, it proposes an overall plan for China's tax and fee reforms.