Areas where the tax base can be broadened

1. Digital economy: with the rapid development of digitization, internet and information technology, many traditional industries are shifting to a digital economy model. This fast-growing and highly profitable sector can be captured by strengthening tax regulation of digital economy businesses.

2. Cross-border transactions: The globalization process has driven increased cross-border trade and investment activities. Potential tax avoidance exists in cross-border transactions, especially in e-commerce. By improving relevant regulations and taking effective measures to prevent tax evasion and ensure a reasonable level of tax payment.

3. High Net Worth Individuals (HNWIs) and Wealthy Individuals (WIs): To provide more detailed and comprehensive management and auditing of HNWIs and WIs, to implement stricter regulations on the sources of their income, and to set up mechanisms to enhance the sense of responsibility for paying the right proportion of tax.