Abstract

This paper delves into the distinctions between China’s and the United States’ tax systems, underscoring the pressing requirement for tax reform in China. It scrutinizes the potential of these reforms to propel the evolution of social civilization, emphasizing equity, efficiency, and the digital metamorphosis of tax governance.

Keywords: Tax system, Tax reform, Social civilization, Digital taxation, Equitable, Social equity, AI, AGI, ASI, UBI