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1994年税制改革已进入了第十个年头,2003年的税收收入也以全年增收3458亿元、增长20.3%、破2万亿元大关(20461亿元,不含关税和农业税)的高位竖立了新的里程碑。为了全面分析中国税收收入突飞猛进的原因,把握今后税收制度改革走向,国家税务总局中国税务杂志社和中国社会科学院财政与贸易经济研究所邀请诸领域专家,于2004年1月3日联合举办了“税收形势专家分析会”。会上专家们对有关问题进行了热烈讨论,提出了建设性意见。本期特将专家发言刊出,以飨读者。
The tax reform in 1994 has entered its tenth year. In 2003, the tax revenue also increased by 345.8 billion yuan for the whole year, up 20.3%, and the highest point of breaking the 2 trillion yuan mark (2.4661 trillion yuan excluding tariffs and agricultural taxes) Erected a new milestone. In order to comprehensively analyze the reasons for the rapid growth of tax revenue in China and to grasp the trend of tax system reform in the future, experts from various fields invited by the State Administration of Taxation China Taxation Magazine and the Chinese Academy of Social Sciences Institute of Finance and Trade Economics jointly held the “ Tax situation expert analysis will be. ” At the meeting, the experts conducted heated discussions on the issues and put forward constructive suggestions. Special issue of this issue experts to readers.