Introduction: Significance and Role of Taxation and Historical Tasks of Modern Tax System in China

As the largest developing country in the world, China must achieve its economic and social modernization through comprehensive reformcomprehensive reform and comprehensive rule of law. Taking it as a breakthrough point, we discuss tax reductiontax reduction, burden reductionburden reduction, and the reform of China's tax systemtax system, which inevitably has close connection to it and forms the systematic thinking. This chapter briefly describes the definition, characteristics, significance and classification of taxationtaxation, compares the Sino-US tax systemstax system, and clarifies several misconceptions.