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一、我国税制已经到了非改不可的地步经过13年的改革,我国税收制度和征管组织都发生了很大变化,但看来这些改革还不够,还要进行一些根本性的改革。 1、从国民经济发展状况和财政状况形成的鲜明对比看,改革以来,我国国民经济兴旺发达,高速度增长,在1979——1991年的12年间,GNP年平均增长率高达8.7％,接近或超过日本高速增长时期和一些新兴工业化国家的增长水平;其它方面的指标也表现的相当好,
First, China’s tax system has reached an unmanaged stage After 13 years of reform, great changes have taken place in our taxation system and the tax collection and administration organization. However, these reforms seem inadequate and some fundamental reforms are needed. 1. From the sharp contrast between the state of national economy and the state of finance, since the reform, the national economy of our country has developed rapidly and has been growing at a high speed. During the 12 years from 1979 to 1991, the average annual growth rate of GNP was as high as 8.7% Surpassing the period of rapid growth in Japan and the growth of some newly industrialized countries. The indicators in other areas also performed quite well,