This paper presents a synopsis of the contextual conditions, factors and challenges under which the recent evolution of tax systems has taken place over the past three decades. The paper gives especial emphasis to the role of natural endowments, political economy, social structure and history,...

1. Facing the new normal of economic development -- 2. Implement the new development concept -- 3. With supply-side structural reform as the main line -- 4. Constructing a macro-control system in the new era -- 5. New interpretation of active fiscal policy -- 6. New policy of tax reduction and...