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党的十六届三中全会提出了“分布实施税收制度改革“的战略部署,即一个基本原则(“简税制、宽税基、低税率、严征管”),两个步骤(分步实施税收制度改革和稳步推进税收改革)和三个方面内容(改革与完善现行税制,统一各类企业税收制度和完善地方税收制度),这是新一轮税制改革的基本方向。新一轮税制改革是在经济管理体制基本转型、新的宏观经济运行态势良好、中国加入WTO、世界各国税制发展出现新的趋势和改革发展不均衡的背景下开始运作的,这些复杂背景必然会从不同角度、不同程度上影响着我国税制改革的进程。因此。新一轮税制改革必须要协调好宏观、中观和微观层面的关系;宏观层面的宏观经济调控政策与目标是制定财税政策的主要依据;中观层面的财税政策是形成税制改革实施方案的前提;微观层面的税制改革实施方案是落实宏观经济调控政策目标和中观层面财税政策的保证。
The Third Plenary Session of the 16th CPC Central Committee put forward the strategic deployment of ”distributing and implementing the reform of the taxation system,“ namely, one basic principle (”simple taxation system, broad tax base, low taxation rate and strict tax collection management"), two steps Tax reform and steady progress in tax reform) and three aspects (reform and improvement of the current tax system, unification of various types of corporate taxation system and perfection of local taxation system), which is the basic direction of the new round of tax reform. The new round of tax reform started in the context of the basic transformation of the economic management system, the new macroeconomic situation, China’s accession to the WTO, the emergence of new trends in the development of taxation systems throughout the world, and the uneven reform and development. These complicated backgrounds inevitably From different angles, to varying degrees, the process of tax reform in our country. therefore. The new round of tax reform must coordinate the macro-level, meso-level and micro-level relations. Macro-level macroeconomic regulation and control policies and targets are the main basis for formulating fiscal and taxation policies. The medium-level fiscal and taxation policies are the prerequisite for the formation of a tax reform implementation plan ; The implementation of the tax reform at the micro level is a guarantee of implementing the objectives of macroeconomic regulation and control and the fiscal and tax policies at the medium level.