Comments from the Consulting Editor: Reflections on the Basic Experience of China’s Tax System Reform in the Past 40 Years


  • Dongsheng Jin


2018 is the 40th year of Tax Reform after the implementation of “reform and opening up” policy in China, the 40-year Tax Reform has achieved remarkable achievements and attracted worldwide attention. This article reviews the development of tax reform in the past 40 years and believes that the perfection of tax system in the economic field is basically completed. The improvement of tax system in the personal distribution field will become the key point. The adjustment of tax system structure will be included in the vision of “Comprehensively deepening tax reform”. The optimization of tax system will be fully launched. This article summarizes the main experience of tax reform and believes that the 40-year Tax Reform has always adhered to the overall goal of tax reform. The top design and the society’s strong support are the guarantee. They are always closely linked with the economic system reform, always adhere to carry out and improve the tax reform step by step, steadily and gradually, and always adhere to the combination of unified tax law and flexible tax policy. This article puts forward the thinking of further deepening the tax system reform. And believes that deepening the tax system reform should further optimise the tax structure, pay more attention to the overall promotion of comprehensive reforms, strive to realise the internationalisation of China's tax system, make full use of modern scientific and technological means, build a fair, simplified and efficient modern tax system.