CHINA'S leading newspaper has called on business and the regions to put the nation's interests first in the drive for a tax revamp. In a commentary yesterday, the People's Daily admitted that the tax reforms to become effective on January 1 were bound to bring about redistribution of wealth. ''This will be a revolution over distribution [of wealth] involving various economic departments and economic entities in many areas. It will inevitably change unreasonable phenomena under the previous system of distribution,'' it said. The new measures would change the tax burden for individuals and units, the newspaper said. ''More taxes will be imposed on some individuals and enterprises and less on others. This is inevitable.'' It said regions, departments, and industrial and commercial bodies had to take the overall interests of the country into account to understand the significance of the tax restructuring. Under the bold tax package, the central Government plans to boost its revenue by up to 60 per cent within three years. But officials insisted that it would not overburden the regions. Yesterday's commentary was issued as the State Council decreed five provisional tax laws covering areas including value-added tax, consumption tax and enterprises, which will go into effect on January 1. Meanwhile, a member of a top government think-tank, Wu Jinglian, said there should be efforts to ensure that the reform measures were fully implemented. In an interview with Outlook Weekly magazine, he said: ''Sometimes, the reform blueprint is very good. But it becomes a different matter when being implemented . . . We have much to learn from our past experience.'' Mr Wu stressed it was imperative to correct erroneous thoughts to make sure that reforms were implemented in their entirety.