After a new income tax system reform, the main taxpayers fulfill the tax obligation and use the tax right by the tax planning, and the normal value deviates the target value in this process.

一项新的所得税制变革以后，纳税主体要通过税收筹划行为进行纳税义务的履行和纳税权利的使用，在这个过程中将产生标准值与目标值的偏差。

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The president has been talking about individual income tax reform for several years.

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If the president were to push through a Simpson-Bowles type income tax reform he could rightly claim he just forced the rich to pay higher taxes.

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So, it is only half of an income tax reform.

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