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我国现行税制的征税范围涵盖面几乎已经涉及了所有收入、财产和行为,但是执行的结果有许多不尽如人意的地方。频繁的政策减免和两套机构的交叉运行,使税务人员感到税收征管越来越难。在接下来的税制改革中,笔者建议,制定《税收基本法》,构建税制框架;简并税种,制定各单行税法;制定统一的计税标准,改变税收优惠运行模式;重新调整各收各税的征管模式,解决“国、地”两税争税源的矛盾。
The scope of taxation in our current tax system covers almost all income, property and behavior, but there are many unsatisfactory results of the implementation. Frequent policy relief and the cross-operation of two agencies make it harder for tax officers to find tax collection and administration. In the following reform of the tax system, the author suggests that the Basic Law of Taxation should be drawn up and the framework of the tax system should be established; the tax deductible should be formulated and various tax laws should be formulated; a unified tax standard should be established to change the preferential taxation mode; Collection and management model to solve the “country” to the conflict between the two tax sources.