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从长远目标看,这次税制改革成功与否的主要标准是: 第一,新税制能否促进经济的发展,这是一条最根本的标准。经济决定税收,税收反作用于经济,这是客观规律,违背了这个规律,搞改革,是注定会失败的。 第二,新税制是否有利于建立正常的市场经济秩序。凡是市场经济发达的国家,都有健全的税收法制。统一税法是市场经济正常秩序不可缺少的法律规范。我们的税制改革必须有利于统一市场的形成,有利于国家对市场经济发展的引导、调节,体现发挥市场机制作用与加强宏观调控的一致性,否则,也是不成功的。
Looking from the long-term goal, the main criteria for the success of this tax reform are: First, whether the new tax system can promote economic development is the most fundamental criterion. Economic decisions on taxes and taxes have an adverse effect on the economy. This is an objective law. Contrary to this law, reform is destined to fail. Second, whether the new tax system is conducive to establishing a normal market economic order. All countries with a developed market economy have sound tax laws. The unified tax law is an indispensable legal standard in the normal order of the market economy. Our tax system reform must be conducive to the formation of a unified market and to the guidance and regulation of the state in the development of the market economy. Otherwise, it will be unsuccessful if the role of the market mechanism is to be strengthened and the macroeconomic regulation and control are to be strengthened.