On Tax Administration and Effective Tax Reform

The identity of theoretic tax burden and practical tax burden is the key criterion to weigh the validity of tax system and its reform after the enforcement of tax system. And the realization of this status is closely related with whether the design on the tax system of one country can match with its ability of tax administration. The tax reform practice on many countries showed that the enforcing results of tax system which can not be satisfied with China at present and a good many changes on establishing background about tax administration need us to enhance the ability of tax administration and strengthen the tax reform of validity.