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较长时间以来,财税学界对税收法律制度在抗灾重建中应当发挥的积极功能鲜有论证。如果将灾区恢复重建工程形象地比喻为人体机能康复,抗灾重建税收法律制度应当发挥以下三大基本功能:止血功能、输血功能和造血功能。汶川地震发生后,我国税制暴露出灾后减免税幅度小、扶持力度弱、激励机制缺失等三大不足。税制完善应当以实践需求为指针,以现存缺陷为突破口,有针对性地加大止血功能的减免税幅度、强化输血功能的扶持力度、创设造血功能的激励机制。
For a long time, the finance and tax academia rarely argues that the tax law system should play a positive role in disaster reconstruction. If the disaster recovery and reconstruction project is vividly compared to the recovery of human function, the legal system of tax relief and reconstruction should play the following three basic functions: hemostatic function, blood transfusion function and hematopoietic function. After the Wenchuan earthquake, China’s tax system exposed three major shortfalls in tax relief and relief, weak support and a lack of incentive mechanism. Improve the tax system should be based on practical needs as a guide to the existing defects as a breakthrough point, increase the reduction of hemostatic tax rates targeted to strengthen the blood transfusion support efforts to create incentives for hematopoietic function.