The Trend of Tax Policy in China from the Perspective of Local Tax PolicyTaking Yiwu County as an Example

Tax revenue and economic development interact with each other. China's economy has been developing, and China's tax policy is reforming as well. Taking Yiwu County as an example, this paper compares and analyzes the local tax policies of Yiwu, the tax policies of the central government now and the central tax reform documents. It is found that the local tax policy of Yiwu seems to be contradictory with the central tax policy in some places, which means that tax policy in China in recent years is moving towards perfection and strictness while the proportion of actual commercial tax in Yiwu has decreased to some extent. However, after reading and comparing the documents of the CPC central government on taxation in recent years, like The Opinions on Further Deepening the Reform of Tax Collection and Administration proposed by the Chinese central government in 2021, and understanding the direction of tax reform, and finally find that it generally conforms to the direction of the tax reform of the Chinese government.