November 25-26，The 9th China bet365 offer Forum (2023) with the theme of "Fiscal and Taxation Reform in the Process of Chinese Modernization" was held at the Central University of bet365 offer and Economics。Scholars focused on hot issues in bet365 offer and taxation to conduct in-depth discussions。

　　Constructing an independent knowledge system in bet365 offer

bet365 offer as the foundation and important pillar of national governance，Plays an important role in promoting the process of Chinese modernization。Ma Haitao, President of Central University of bet365 offer and Economics, makes a fervent appeal to the academic community，The construction of bet365 offer and taxation disciplines should focus on the needs of the new era、New subject characteristics and new challenges，Resonating with the development of the times，Construct an independent knowledge system based on China’s reality，With the goal of solving major practical problems in the process of Chinese modernization，Promote the theoretical construction and practical innovation of bet365 offer and taxation with Chinese characteristics。The academic community must have a deep understanding of the political nature of the bet365 offer and taxation discipline、Scientific attributes and interdisciplinary characteristics，On the new era and new journey，The development of fiscal and taxation practice will put forward more new and higher requirements for the construction of fiscal theory，The discipline construction of bet365 offer and taxation needs to pay full attention to this，Actively explore ways to realize subject innovation。

Guo Qingwang, former dean of the School of bet365 offer at Renmin University of China, believes，Constructing an independent knowledge system in bet365 offer，To truly understand the huge knowledge base of the West，Only true understanding，Only then can we know what are the characteristics of China；To summarize China’s experience，Understanding China Theory，Tell Chinese stories well。Proposed by Jin Chengwu, Director of the Editorial Department of "Economic Research"，Public bet365 offer research should further focus on China’s current practical problems，Focus on empirical analysis methods，Pay more attention to policy research，Especially analyze the feasibility of policies、Applicability and effectiveness。

Constructing an independent knowledge system of Chinese bet365 offer，Need to discover the spiritual origin of bet365 offer。Lv Bingyang, director of the Department of bet365 offer, School of bet365 offer, Renmin University of China, thinks，bet365 offer reflects the government’s policy philosophy，This concept is inseparable from the national cultural spirit。“安、富、The government functions of "equal" can be mapped to modern bet365 offer，Promote the development of productivity、Stabilize social order、Promote fair distribution。

Yang Zhiyong, editor-in-chief of China Social Sciences Press said，The development of bet365 offer in the new era，We must stand at the height of comprehensively building a modern socialist country，In response to the requirements of modernizing the national governance system and governance capabilities，Making new theoretical contributions to building a modern fiscal system that meets the needs of the times。

　　Focus on specific development practices

Experts attending the meeting conducted targeted discussions on taxation as a financial means，Proposed many practical suggestions。Wang Weitong, Vice President of Dongbei University of bet365 offer and Economics, sorted out the changes in expressions related to tax reduction and fee reduction policies in recent years，Tax and fee reductions are a response to the “triple pressure”、Achieve “six guarantees and six stability”、Key measures to promote the reform of the modern tax system。Suggestion from Fan Ziying, Dean of School of Public Economics and Management, Shanghai University of bet365 offer and Economics，The tax exemption clause can be canceled in the future、Reform personal income tax in three directions: implementing special additional deductions and expanding the scope of comprehensive income。

In empirical research，Limited by data availability and other factors，Tax rate and tax burden are often confused，It is easy to bias the research results。Fan Yong, Dean of the School of bet365 offer and Taxation at Central University of bet365 offer and Economics, thinks，Undergoing research on VAT export rebate policy，Using the actual tax refund rate to study the economic effects of tax refunds can optimize the research results。Gradually improving the tax policy on corporate donations is the need for economic construction in the new era。Xie Zhenfa, Vice Dean of the School of Economics of Xiamen University said，Corporate donations are sensitive to tax price incentives，But numerically it is in the inelastic range。Based on the unit elasticity law，Further reducing the tax price of donations is fiscally inefficient。

The meeting was hosted by the School of bet365 offer and Taxation, Central University of bet365 offer and Economics、Co-sponsored by China Fiscal Development Collaborative Innovation Center and Economic Research Magazine。