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我国台湾地区于20世纪60年代完成了税制结构的成功转型,这得益于经济快速发展的税源基础、税制建设追求公平合理的观念基础、现代直接税制建立的制度基础、财政支出需求不断加大的行动基础以及涉税信息管理能力建设着力推进的技术基础。根据台湾地区税制改革的经验,本文认为,对中国大陆而言,税制结构转型实际上是“结构性减税”政策得以实现的基本途径。
The successful transition of the tax structure in Taiwan in the 1960s was due to the tax base of rapid economic development, the concept of fairness and reasonableness in the pursuit of taxation system, the institutional foundation for the establishment of a modern direct taxation system, and the ever-increasing demand for fiscal expenditure Based on the basis of action and the tax-based information management capabilities to promote the technical foundation. Based on the experience of tax reform in Taiwan, this paper argues that for mainland China, the transition of the tax structure is actually the basic way to realize the “structural tax reduction” policy.