Study on the Reconstruction of Shanxi Local Tax System after the Full Implementation of Reform by Business Policy
Download as PDF
"Reform by Business" is an important macro-adjustment tactic in China. It also marks the beginning of new era in China's tax reform. With the full implementation of the "reform by business", the traditional local taxation system industry will certainly be affected. As the "reform by business" on the local economy and the tax system have had a huge impact, so to re-build a new local tax system has become an important part of the local government financial sector work. This paper will take Shanxi as an example to elaborate the reconstruction of the local tax system after the full implementation of the reform.
"Reform By Business", Local Tax System, Reconstruction Study