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根据《中共中央关于建立社会主义市场经济体制若干问题的决定》精神,我国从1994年开始,按照“统一税法、公平税负、简化税制、合理分权、理顺分配关系、规范分配方式、保证财政收入”的指导思想,对我国原税制进行了全面性、整体性、结构性的改革。这次改革是我国建国以来所进行的涉及范围最广、改革力度最强劲、产生影响最深远的一次改革。社会主义市场经济强烈呼唤着体现公平、效率原则的税收制度,而新税制的全面实行恰恰迎合了这一点。针对旧税制有失市场经济的效率原则和公平原则,新税制从税制结构及其内涵上对旧税
According to the “Decision of the CPC Central Committee on Several Issues Concerning the Establishment of a Socialist Market Economic System,” since 1994, in accordance with the principle of “unifying the tax law and paying a fair tax burden, simplifying the tax system, rationally dividing the power, straightening out the distributional relationship and standardizing the distribution method, Ensure fiscal revenue ”, and carried out a comprehensive, integrated and structural reform of the original tax system in our country. This reform is the most extensive reform carried out since the founding of the People’s Republic of China and has the strongest reform effect and has the most profound impact on the reform. The socialist market economy strongly calls for a taxation system that reflects the principle of fairness and efficiency. The full implementation of the new tax system precisely meets this point. In view of the efficiency principle and fairness principle of losing the market economy in the old tax system, the new tax system, from the tax structure and its connotation,