Modernization of taxation of agricultural entities during the years of reforms: China's experience
The article describes the modernization of the tax system carried out in the People's Republic of China has different aspects and should not be limited to a certain dimension, not to mention a specific country in relation to specific industries, including agriculture. The choice of assessment indicators for tax modernization based on the experience of China is determined by the structure of the tax system, the macro-tax burden, tax legalization, modernization of tax collection administration and tax management issues. It is concluded that tax modernization should take into account not only the choice of the appropriate tax system, but also the risks of national governance caused by the establishment of a new tax system, especially new taxes. China's tax system is fairly balanced compared to the world's leading economies. Over the past 40 years of reforms and openness of foreign economic policy, the main vector in tax reform in China has been aimed at modernizing the key components of the tax system. Given the complexity of tax reform, modernizing taxation in China requires additional, longer-term efforts. The popularization of tax expertise can make the creation of a modern tax system more stable. Tax modernization with clear goals is designed to reduce the time required for modernization, allowing China's taxation to play a more active role in the modernization of the national economy. With the development of science and technology and the development of the economy and society, the specific institutional mechanisms for tax collection and management will undergo appropriate changes to facilitate collection and management, as well as to minimize costs.