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现在的中国处在社会转型的加速时期,经济总量跻身世界前列并逐步完成市场经济的转型。改革的首要任务是消除两极分化,促进社会公平与效率,以达到维护社会稳定等目的。税收政策是国家调整收入分配关系,促进社会公平,提高社会效率的主要手段,是社会经济运行的重要保障措施。现实的经济社会环境对中国现行的税收体制提出了更高的要求,要实现税负公平、促进经济持续快速协调发展的目的,就要合理调整税负水平,优化税制结构,完善主要税种。深化税制改革应该继续遵循“简税制、宽税基、低税率、严征管”的原则。一方面对现行的税种进行有增有减的结构性调整;另一方面选择适当时机开征新的税种。
Now that China is in an accelerating period of social transformation, its total economic output ranks among the highest in the world and gradually completes the transformation of the market economy. The primary task of reform is to eliminate polarization and promote social fairness and efficiency in order to achieve social stability and other purposes. Tax policy is the country’s main means of adjusting the distribution of income, promoting social fairness and improving social efficiency, and is an important safeguard for the operation of the social economy. The realistic economic and social environment has set higher requirements for the current tax system in China. To achieve fair tax burden and promote sustained, rapid and coordinated economic development, we must appropriately adjust the tax burden level, optimize the tax structure and improve the major types of taxes. Deepening the reform of the tax system should continue to follow the principle of “simplifying the tax system, widening the tax base, low tax rates, and strictly administering the tax system.” On the one hand, the current tax types have been increased and decreased structural adjustment; the other hand, choose the appropriate time to levy new taxes.