Yingping Lan, Shun Wang

(School of Economics, Zhejiang University of Technology)

Abstract：

This article intends to objectively evaluate the tax system reform in China since the reform and opening up, starting from the background and theoretical essence of supply side structural reform, and combining the aspects of fairness and efficiency. Based on the problems existing in China's tax system, the direction of future tax system reform and supporting reform measures in the tax collection and management system are proposed.

Key Words：

supply side reform; tax reform; thoughts