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我国的新税制,自1994年底出台以来,已运行近两年。它简化了税种,严肃了税法,健全了征管,改善了财政,稳定了经济秩序,取得了巨大成功。这一次税制全面改革,是社会主义市场经济体系建设的一个有机组成部分,其出发点和落脚点,旨在理顺国家参与社会产品的分配关系。更科学、更有效地发挥国家税收的组收、调节、管理和监督职能,以参与、促进和保障社会主义市场经济建设的健康发展,并逐步实现同国际市场接轨。但由于
Our country’s new tax system has been in operation for nearly two years since it was introduced in late 1994. It has simplified taxes, tax laws seriously, perfected collection and management, improved finance, and stabilized economic order with great success. This comprehensive reform of the tax system is an integral part of the socialist market economic system. Its starting point and goal are to rationalize the distribution of state participation in social products. It is more scientific and effective to bring into play the functions of grouping, regulating, supervising and supervising the taxation of the state so as to participate in, promote and safeguard the sound development of the socialist market economy, and gradually achieve convergence with the international market. But thanks