Thesis:
This paper discusses how to follow the essential requirements of Chinese-style modernization, how to serve high-quality development through tax reform, and how to serve Chinese-style modernization through tax modernization.
Argument 3:
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.
Argument 2:
The social adjustment function of China’s individual income tax is not obvious, which is not conducive to the adjustment of the rich and the poor and the benefit of the people through taxation. In addition, property tax legislation needs to be further accelerated, and the construction of tax rule of law needs to be further strengthened.
Argument 1:
The socialist system determines that every adjustment of the tax system is people-centered, with the protection of the people’s interests as the priority, and the policy and practice of tax modernization are consistent, which is the essential requirement and important content of the tax system with Chinese characteristics.
Conclusion：
Tax reform is a systematic project that requires consideration of various objectives. The construction of a high-level socialist market economy system needs to be promoted by corresponding tax reform.