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从理论上讲,新税制统一了税 法,公平了税负,简化了税制, 理顺了分配关系,规范了分配方式,对加强中央的宏观调控能力,理顺中央与地方、国家和企业及个人的分配关系,促进企业开展公平竞争,促进经济结构的有效调整,都将起到重要作用。 新税制于今年元月1日正式出台实施。从实施两个多月的实践看,新税制基本上实现了顺利出台、平稳过渡。国民经济在新税制实施后依旧保持了高速发展的势头,1—2月份增长率保持在15％以上;市场物价也没有出现大的波动;税收收入保持稳定增长,全国税收收入比去年同期增长20％以上。可以说,新税制的实施已取得了初步成效。
In theory, the new tax system unifies the tax law, fair the tax burden, simplifies the tax system, straightens the distribution relationship, standardizes the distribution mode, strengthens the central government’s macroeconomic control ability, straightens the central, local, state and business enterprises and individuals The distribution of relations and promote enterprises to carry out fair competition and promote the effective adjustment of economic structure, will play an important role. The new tax system was formally introduced on January 1 this year. From the implementation of more than two months of practice, the new tax system has basically achieved the smooth introduction of a smooth transition. After the implementation of the new tax system, the national economy still maintained its momentum of rapid development with the growth rate maintained at above 15% in January-February and no big fluctuation in market prices. The tax revenue maintained a steady growth and the national tax revenue increased by 20% over the same period of last year %the above. It can be said that the implementation of the new tax system has achieved initial success.