论文部分内容阅读
党的十六届三中全会确立了以人为本、全面、协调、可持续发展的科学发展观。在我国税制建设中,如何全面而又切实地落实科学发展观,乃是财税理论工作者和实际工作者所面临的一个重大课题。近些年来对现行税制的各个主要税种的缺欠和改革方略, 已做出多方面的研究,并已基本上取得了共识。但这些研究成果,多是从传统发展观视角进行的研究,还难以全面满足落实科学发展观的需要,本文就此做此探索。
The Third Plenary Session of the 16th Central Committee of the Party has established a people-oriented, comprehensive, coordinated and sustainable development of the scientific concept of development. In our country’s tax system construction, how to implement the scientific concept of development comprehensively and practically is an important issue confronted by tax-theoreticians and practitioners. In recent years, various deficiencies and reforms in the major tax categories of the existing tax system have been studied in various aspects and the consensus has been basically reached. However, most of these researches are studies from the perspective of traditional development, and it is difficult to fully meet the need of implementing the scientific concept of development. This article does this exploration.