关键词: 充分信息, 税收决策, 税制改革

Abstract: Many controversies of tax reform decisions are due to information. Tax theory and revenue information has directly influences on tax reform decision. Cases of VAT reform,personal income tax reform and real estate tax reform have been demonstrated to analyze how the adequacy of information affects tax reform decision. Good tax reform decision is based on sufficient information such as tax theory information, tax revenue data, and data processing. The distribution, spread,and obtainment of information and data processing affect tax reform decision, further affect the direction of tax reform. The reformers should use relative information to push the tax reform according to tax reform target.

Key words: adequate information, tax decision, tax reform