HIGHLIGHTS
- What: Faced with the challenges posed by high-quality economic development to the reform of the modern tax system, consumption tax, as a hot spot in tax system reform, must rise to the challenge.
- Who: megrez from the Qingdao City University, Qingdao, China have published the article: Original Paper, in the Journal: (JOURNAL)
- Future: The future direction of reform is to promote high-quality with development as the goal tax items tax rates and tax collection links should be reasonably set up and coordinated adjustment functions should be achieved together with other tax . . .

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