Author(s)

Minxuan Zhong and Peiyao Xu

Corresponding Author

Minxuan Zhong

ABSTRACT

At the second meeting of the 13th National People's Congress, Premier Li Keqiang pointed out in the "Government Report" that this year it will reduce the burden of corporate tax and social security contributions by nearly 2 trillion yuan. In recent years, the Chinese government has been constantly improving the policy of " cutting taxes and administrative fees". The continuous deepening of the tax reduction and fee reduction policy also requires the continuous improvement of China's taxation system. In addition, there are still many areas that need to be improved in terms of the fee reduction policy, such as excessive non-tax revenue.

KEYWORDS

Cut Taxes and Fees, tax reform, corporate burden reduction, non-tax revenue