Overview of the Progress in the Six Major Tasks of Tax Reform in the Fiscal and Taxation Reform Package After the Third Plenary Session of the 18th CPC Central Committee

The Third Plenary Session of the 18th Central Committee of the Communist Party of China formed the Decision of the Central Committee of the Communist Party of China on Some Major Issues Concerning Comprehensively Deepening the Reform, which has the significance of “top-level planning” for comprehensive reformcomprehensive reform. In the subsequent approved fiscal and taxation reform package by the Political Bureau of the Central Committee of the Party, six major tasks for tax reform were explicitly outlined. This chapter introduces the six major tax reformtax reform tasks, namely the “business tax to value-added tax,” resource taxresource tax, environmental protectionenvironmental protection “fee-to-taxfee-to-tax,” consumption taxconsumption tax, real estate taxreal estate tax, and personal income taxpersonal income tax.