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改革开放14年来,税收立法和推进税收法律建设取得了前所未有的成绩,在一定程度上适应了社会主义商品经济新秩序的建立,但远远没有能跟上各种经济关系的发展。其集中表现是税收法律建设长期滞后于经济生活和改革开放发展的需要。现行税种大多数是通过公布条例(草案)或者是暂行条例确立的,有些条例(草案)试行了八、九年还不能正式立法。一些经济生活中迫切需要解决的税收立法,如对土地增值的征税和对社会成员个人税收负担的调整,以及因为一种税多个税收条例的归并统一等问题,迟迟不能出台。税收立法的欠帐很多,问题日积月累,基本原因是税制建设与整个经济体制改革不同步。问题在于立法观念的传统模式,而不是实际工作不力。
In the 14 years since the reform and opening up, tax legislation and the promotion of tax law have achieved unprecedented achievements, to a certain extent, they have been adapted to the establishment of a new socialist commodity economy. However, they have not been able to keep up with the development of various economic relations. Its concentrated performance is the tax legal construction lags behind the long-term economic life and the needs of the reform and opening up. Most of the current tax types are promulgated by the promulgation of the regulations (draft) or interim regulations. Some of the regulations (draft) have not been formally enacted for a period of eight or nine years. Some tax legislation urgently needed to be solved in economic life, such as the taxation of land appreciation and the adjustment of individual tax burden on members of the society, and the delay due to the merger and unification of a tax and a number of tax regulations, have yet to be promulgated. The tax legislation has a lot of debts, the basic problem is that the tax system is not synchronized with the reform of the entire economic system. The problem lies in the traditional model of legislative concepts, not the actual poor work.