针对拟议中的各种税制改革方案目前基本上处 于按兵不动的状态,高培勇教授撰文认为,新一轮税制改革宜早不宜迟,当前是启动的最佳时机,因为持续了数年的税收高增长已经到了巅峰阶段,支持高增长势头的因素仍然是经济增长、政策调整和加强征管,除了前者尚可掌握之外,后两者是不可持续的。另外,连续实施了六年之久的积极针财政政策正处于由“积极”转向“中性”的过程中,长期建设国债收入新的投向之一便是支持重大改革措施出台,税制改革无论从哪个角度讲都是一项十分重要的改革。税制改革历来作用独特,此次也不例外,新一轮税制改革应尽快为完善社会主义市场经济体制“铺路搭桥”。 Targeted at the proposed reform of various tax systems are basically at a standstill, Professor Gao Peiyong author believes that a new round of tax reform should not be late sooner, the current is the best time to start because of the tax for several years after the high growth has been At the peak stage, the factors that support the momentum of high growth are still economic growth, policy adjustments and stepping up of tax collection. The latter two are unsustainable except for the former. In addition, the active implementation of the six-year fiscal policy is in the process of shifting from “positive” to “neutral.” One of the new directions for the long-term construction of treasury bond revenue is to support the introduction of major reform measures. No matter from At any angle is a very important reform. The tax reform has always been unique in its role. This is no exception. The new round of tax reform should “pave the way” for the improvement of the socialist market economic system.