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《决定》为税制改革指明了方向,按照简税制、宽税基、低税率、严征管的原则,稳步推进税收改革。面对新形势、新任务,未来税制改革有十大问题需要认真思考。 1.我国税收收入占GDP的20％预示着什么?世界市场经济国家如美国约占到21％,但这些国家社保占较大比重,而我国社保所占比重很小。在形成税收战略时需要细化,不能“总”比“总”。 2.中央收入占总收入的份额如何调整?1993年税制改革以前,中央对
The Decision has pointed out the direction for the tax reform and steadily pushed forward tax reform in accordance with the principles of a simple tax system, a broad tax base, a low tax rate and strict collection and administration. Faced with the new situation and new tasks, there are ten major problems in the future tax reform that need careful consideration. 1. What does China’s tax revenue account for 20% of GDP? World market economy countries such as the United States account for about 21% of the total. However, the social security accounts for a large proportion of these countries while the share of social security in our country is small. In the formation of tax strategy needs refinement, not “total” than “total.” 2. How does the share of central revenue in total revenue adjust? Before the tax reform in 1993, the Central Government responded