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房宝厦同志在《特区税制的最佳模式》一文(参见:《特区经济》1987年第1期)中,提出了特区应选择以“所得税为主体、低免税的税制模式”的观点,阅后很受启发。本文从效率与公平角度出发,结合特区实际,坚持“优先效率兼顾公平”的原则。并对几种不同模式进行深入的分析,认为特区应选择以流转税为主体的税制模式。一、特区税制模式的选择必须坚持“优先效率兼顾公平”的原则税制模式是指以某种(类)税为主体税种的税制体系。主体税种的衡量标准包括两个方面:一方面是量的比例,即该税种收入占总税收收入的比重;另一方面是质的影响,即该税种对经济的影响度(范围和深度)。纵观世界各国,不论社会制度是否相同,不论时期差异,税制改革首先都是围绕着税制模式的选择进行的。或是在量的方面改变诸税比例,或者从质的方面扩大或缩小某种税的影响度或者二者同时交叉并行。特区税制改革是特区经济体制改革的一个重要组成部分。而税制改革的中心任务就是要建立合适的特区税制模式。所谓“合适”,一是税制体系要促进特区经济机制高效率的运转;二是使企业、经济职能部门有一个公平竞争的环境。正确地选择特区税制模式,首先应坚持如下两个原则:
In his article entitled “The Best Mode of the Tax System in the Special Zone” (Ref: Economic Zone of the Special Zone, No. 1, 1987), Comrade Bao Ba, put forward the view that the SAR should choose the tax model with “income tax as the main body and low tax exemption” Very inspired. This article from the perspective of efficiency and fairness, combined with the actual SAR, adhere to the “priority efficiency and fairness” principle. And in-depth analysis of several different modes, that the SAR should choose to turnover tax as the main tax model. First, the choice of the SAR tax system must adhere to the principle of “giving priority to efficiency and taking fairness into account.” The tax system refers to a tax system that takes a certain type of tax as its main tax type. The measurement of the main taxes includes two aspects: on the one hand, the proportion of the amount, that is, the tax revenue share of the total tax revenue; the other is the qualitative impact of the tax impact on the economy (scope and depth). Throughout the world, regardless of the social system is the same, regardless of the time difference, the tax reform first of all around the choice of tax model. Either by changing the proportion of taxes in terms of quantity or by expanding or contracting qualitatively the impact of a tax or both simultaneously and in parallel. The tax reform in the SAR is an important part of the reform of the economic structure in the SAR. The central task of the tax reform is to establish a suitable tax model for the SAR. The so-called “fit” is that the tax system should promote the efficient operation of the economic mechanism in the SEZs. The second is to give the enterprises and economic functions a fair competitive environment. To correctly choose the SAR tax system, we should first uphold the following two principles: