Nowadays the whole world shows great concern over sustainable development. Steady and sustainable growth of tax revenue can not only enhance national economic strength, but also improve the government's ability for macro regulation. As a regulatory instrument of distribution, tax plays the most important part in balancing efficiency and equity. The dissertation tries to put forward the ideas on tax resources and tax sustainable development. After drawn on the experiences of other countries' tax development, the dissertation also points out the countermeasures for our country's tax sustainable development.
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