• https://doi.org/10.1007/978-981-16-2590-9_1Copy DOI Icon

Introduction

  • Jan 1, 2022
  • Jia Kang +1 more
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Abstract

Abstract Fiscal and tax reform must first serve the overall interests. Its goal is not only to build a stable and strong national Finance, but also to effectively support inclusive and sustainable growth and the modernization of national governance in the whole process. Over the past 30 years and more, with the establishment and improvement of the socialist market economy system, China’s fiscal and taxation system reform has been promoted and deepened in an orderly manner, from “administrative decentralization” to “economic decentralization”.

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