On January 5, 2011 International Finance News reported that 2,000 tax threshold in the adjustment program remain unchanged. A personal income tax adjustment program has been submitted to the State Council, which will be submitted to National People's Congress in the first half of 2011.

　　Currently, China adopts nine-class accumulative tax rate, ranging from 5 percent to 45 percent, while other countries implement four to five-class tax rate. In addition to Consumer Price Index and inflation 2,000 tax threshold puts great economic pressure on medium and low-income people. As a result, life quality of these people is even inferior to that of medium and low-income people in North Korea.

　　Shanghai Securities News reported on December 29, 2010 that tax reform in the 12th Five-Year Plan is clear and environmental tax will be collected. Furthermore, Ministry of Finance of the People’s Republic of China’s latest description for environmental tax hasn’t’t been limited to vocabularies such as research or speeding up, instead, it decided to directly collect environmental protection tax.

　　Value-added tax, personal income tax, environmental tax and real estate tax have always been focuses for the public, becoming important parts for tax reform in the period of the 12th Five-Year Plan, too. Xie Xuren, minister of the Ministry of Finance recently pointed out that during the period the 12th Five-Year Plan, Chinese government would improve tax system and would expand collection scope of value-added tax. Meanwhile, business tax would be reduced and consumption tax scope as well as tax rate structure will be adjusted reasonably so as to enhance tax policies related to promoting industrial structure upgrading and the development of service industry.

　　Additionally, Ministry of Finance plans to gradually establish and improve personal income tax system combined with synthesis and classification. Introduction of environmental tax, accelerating real estate tax reform and improving the property tax system are also considered now. The central government also promises to give provincial governments more power in managing taxes so that local tax system can be further enhanced.

　　According to the above fact, tax pay is supposed to be the first priority for this year, otherwise increasing civil servants’ requirements can’t be effectively met. A book entitled China’s third census data analysis published by China Financial and Economic Publishing House in 1987 vividly shows the proportion of officials to civilians concerning each ancient dynasty. In West Han Dynasty, the proportion of officials to civilians was 7945:1. In Tang Dynasty, the proportion of officials to civilians was 2927:1. In Ming Dynasty, the proportion of officials to civilians was 2299:1. In Qing Dynasty, the proportion of officials to civilians was 911:1. And in the year 1987, the proportion of officials to civilians was 67:1.