China’s tax modernization reform started late, but it has made great achievements. At present, the emphasis on the social adjustment function of taxation needs to be strengthened, and the tax system theory, tax structure, tax category design, tax principle and so on still need to be further reformed and optimized.
Sources: Yang, Y., Li, X., & Huang, S. (2021). Research on Optimizing the Tax Business Environment–Taking Shunde Taxation Bureau’s Innovation Reform as an Example. Proceedings of Business and Economic Studies, 4(5), 24-31.