The modernization of tax collection and administration system is an important part of the modernization of national governance capabilities. Yet the “Internet +” provides opportunities for the reform of tax collection and administration system. Nowadays, Chinese tax collection and administration system...

The government budget management mainly has three goals: financial discipline, resource priority allocation and execution performance. However, the annual budget balance is not very good to achieve the three objectives of the budget management. The important aspect of China’s budget reform is how to...

China has now become one of the world's most cultural heritage countries, in the process of modernization and rapid economic development, how to protect and inherit the cultural heritage, this is a real problem in front of the Chinese government.On the basis of combing the protection predicament of Chinese...

With the introduction of the new budget law, the issuance of local government bonds has gradually become the only legitimate channel for local government debt financing. In the three-year “spontaneous self-reliance” practice, although local government bonds have entered a period of normalization and...

International taxation management is an important part of global economic governance. Under the background of “Internet +”, governments should size this opportunity, take the tax evasion issue as the guide, seize the “Internet +” technology dividend, and continuously improve the tax collection and management...

As a major breakthrough in the reform of international taxation, BEPS Actions are widely recognized and highly valued by both developed and developing countries. Global tax reform entered into the post BEPS Era. Promoting tax cooperation between China and countries along the “One Belt and One Road” is...

public participation in local budgets is the inevitable requirement of governance-based budget. The exploration of public participation budget has accumulated some experience, but also should strengthen the legal support, improve the public participation ability and effective response mechanism construction.