Thoughts on Tax Administration Reform to Support the Construction of China’s Unified National Market

This paper examines the role of tax administration reform in supporting the construction of a unified national market. It systematically analyzes the mechanisms through which tax administration contributes to technological empowerment, rule unification, service optimization, and enhanced law enforcement. Based on practical case studies of tax administration in various regions, the paper reveals key issues present in the ongoing tax reform process. The study finds that the application of big data in taxation still needs improvement, local tax competition persists in a latent form, and barriers to information sharing and differences in law enforcement standards continue to have an adverse impact on the construction of a unified national market. In response, the paper proposes recommendations, such as deepening the “data-driven tax” reform, standardizing tax incentive systems, eliminating information asymmetry, and enhancing enforcement consistency. It emphasizes breaking down local barriers through digital transformation and institutional optimization to facilitate the efficient allocation of resources. The research concludes that to better serve the construction of the unified national market, tax administration reform should integrate data resources with a systemic approach, reduce policy gaps, and build a national collaborative governance network, thereby providing sustained impetus for high-quality economic development under the new development paradigm.