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政策和执行两个层面的互动将构成下一步税收改革的重要维度2011年以来,从美国国内财政预算方案对税收问题的反复讨论,到日本野田内阁对国内消费税的议案,再到欧洲对金融交易税征收的讨论,随处可见经济形势变化与税收制度发展之间息息相关的联系。与之相应,中国转变经济发展模式的过程中,税收的作用也在不断凸现。了解我国税务监管及税制转型的整体发展现状、并对未来作出估
The two dimensions of interaction between policy and implementation will form the important dimension of the next tax reform Since 2011, from the repeated discussions on the tax issue in the domestic budget plan of the United States to the proposal of Japan’s Noda Cabinet on the domestic consumption tax and the European proposal on financial transactions Discussions on tax collection can be seen everywhere the relationship between the changes in the economic situation and the development of the tax system. Correspondingly, the role of taxation is constantly emerging in the process of transforming China’s economic development model. Understand the overall development of China’s tax regulatory and tax system reform, and make an assessment of the future