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By Zhang Junwei, Research Department of Macro Economy of DRC &GuoZhi, Graduate School of Party School of CPC Central Committee

Research Report No.15, 2016 (Total 4898) 2016-3-7

Abstract: This report summarizes several typical cases about tax reduction in some countries since the 1980s. For instance, macro tax burden has not shown apparent decrease in OECD member countries, leading to a “double-principal” tax system in which circulation tax keeps pace with value-added tax; tax reduction and tax reform complement each other with inter-infiltration; tax reduction and government efficiency improvement (new public management revolution) supplement each other；and tax reduction has widened residents’ income gap. Based on the special environment facingChina’s current tax reduction, this report holds that in the near future, the essence of tax reduction is restructuring tax system in which taxes may be increasedin some aspects whilegetting reduced in others. Its basic contents include: unify value-added tax rate and improve tax distribution system; push forward with real estate tax reform and rebuild local government revenue system; deepen and improve income tax system; improve existing tax reduction policies; reduce governmental funds by a large margin and optimize social security payment level. The report also gives policy proposals on how to promote the healthy development of tax reduction.

Keywords:tax reduction, characteristics, contents, misunderstanding