Since the 1994’s reform of tax system, a series of favorable tax policies introduced by our government have made very obvious effects, but showed gradually their weaknesses in reasonableness and fairness. Therefore, it is of great importance to building a harmonious society and coping with the current financial crisis to specifically readjust the current tax policies so as to help those laborintensive industries and mediumsize and small enterprises to develop, procedurally unify the rural and urban tax system, and encourage to develop various forms of education as the stresses of tax administration in the future.

issue if employment; tax policy; reform of the tax system