What question did this study set out to answer?

The central aim is to outline necessary tax reforms in China following the 18th CPC National Congress.

January 23, 2026Open Access

Prospects for Tax Reform in China Following the 18th CPC National Congress

Key Points

The central aim is to outline necessary tax reforms in China following the 18th CPC National Congress.
Analyzing the current tax structure in China
Identifying areas for tax reduction and reform
Proposing changes to specific tax types
Evaluating the implications of these reforms
Advocates for a shift from indirect to direct taxes
Suggests quick implementation of value-added tax over business tax
Highlights the need for a comprehensive reform of individual income tax
Recommends resource tax reform considering uneven resource distribution
Proposes lower property tax rates to encourage local financing
Calls for reinstating a zero export rate regime in the long term.

Abstract

Abstract After the 18th CPC National Congress, Chinese government should speed up tax reform and tax reduction. Tax structure should switch to direct tax. Consumption tax reform of lower tax burden could start within short time. Replacing business tax by value-added tax should be quickly completed. Individual income tax reform should move toward comprehension. Uneven resource distribution should be taken into consideration in resource tax reform. Property tax should be included in the local financing service, and tax rate must be lower than other nation imposing private property rights. Looking at the long term, export should reinstate to zero export rate regime.

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Cite This Study

Yang Zhiyong (Sat,) studied this question.

synapsesocial.com/papers/69730f18c8125b09b0d1ee1f https://doi.org/https://doi.org/10.1515/cfer-2012-0010

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