Research on Tax System Arrangement under Supply-side Structural Reform

摘要

China proposes that supply-side structural reforms should be carried out in the context of serious contradictions and problems such as overcapacity and serious contradictions of upgrading of demand structure, and insufficient inner motivation for economic growth. From the perspective of short-term supply and demand management and long-term supply and demand management, this paper analyses the theoretical basis of taxation system arrangement under supply-side structural reform, construct the method of assessing the impact of taxation system under supply-side structural reform. From the perspective of supply-side structural reform and the construction of innovative taxation governance system, this paper puts forward policy suggestions on tax system arrangement under supply-side structural reform.