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本文阐述了我国民生现状及突出问题,从民生视角思考了税制改革问题,并提出具体建议。即应在继续做好减轻企业负担、降低宏观税负的基础上,立足于提高民生消费水平、缓解民生消费差距、确保民生安全环境推进税制改革。主要内容是,完善调节收入分配、增加中低收入群体收入能力的税收制度,改革消费税和资源税制度,开征房产税、社会保障税和环境保护税。
This article expounds the current situation of people’s livelihood and outstanding problems in our country, considers the tax reform from the livelihood perspective, and puts forward specific suggestions. On the basis of continuing to reduce the burden on enterprises and reducing macro tax burden, we should base ourselves on raising the level of people’s livelihood and consumption, alleviating the gap between people’s livelihood and consumption, ensuring a safe and civil-living environment and promoting tax reform. The main contents are to improve the taxation system that regulates income distribution and increase the incomes of low- and middle-income groups, reform the consumption tax and resource taxation system, and introduce real estate tax, social security tax and environmental protection tax.