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| The Logic of Tax Reduction in the Context of the Supply Front Structural Reform |
| Feng Haibo |
| School of Economics， Jinan University， Guangzhou 510632 |
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Abstract In recent years，China’s economy continued downward， which means that China’s economy has been into the new normal. In order to ease the downward pressure，the Chinese government implements the supply front structural reform. This paper thinks that，to reduce the burden of taxes and fees is an integral part of the reform. Different from the demand management policy implemented by the Chinese government since 1998， the targets of tax reduction，the direction of tax reduction，tax reduction strategies and tax reduction intensity have special considerations in the context of the supply front structural reform. Of course，tax cuts will face many institutional constraints which need to be broken.
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Received: 17 July 2017
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2017, Vol. 56 
