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伴随着经济的迅速发展,我国税收无论是从主要的税种,还是从时间和空间上分析,总体而言,对经济增长是具有促进作用的。但是,两者之间还存在一些深层次的矛盾,比如税收与经济均衡增长不协调、税收与经济协调发展不相适应等,鉴于此,我国应强化税收的调控功能,增强税收与经济周期适应能力;坚持公平与区别对待,增强税收与经济发展水平的适应性;兼顾效率与公平,推进税收与地区、产业经济协调发展;强化政策协调,丰富调控手段,增强税收的调节作用;积极完善主要税种,增强主要税种刺激经济增长的能力。
With the rapid economic development, China’s tax revenue, whether analyzed from the main types of taxes or from time and space, has a positive effect on economic growth as a whole. However, there are still some deep-rooted contradictions between the two, such as the uncoordinated tax and economic growth and the uncoordinated development of tax and economy. In view of this, our country should strengthen the tax regulatory function and enhance the tax and economic cycle adaptation Ability; adhere to fair and differentiated treatment, and enhance the adaptability of tax and economic development level; both efficiency and fairness, promote tax and regional and industrial economy coordinated development; strengthen policy coordination, enrich control measures, and enhance the regulatory role of tax; actively improve the main Tax categories, enhance the ability of major taxes to stimulate economic growth.