value-added tax for low-power products; choose the suitable time to
introduce the fuel tax, perfect the consumption tax, improve the tax
preferential about comprehensive utilization of resources and the recycling
of waste materials. In other related government documents, it is
repeatedly proposed to promote the tax system reform, and make full use
of tax means to build Resource Economical Society. To construct the tax
system of Resource Economical Society becomes an urgent problem to be
resolved.
The tax system had experienced several reforms after the founding of
China, these reforms started
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