论文部分内容阅读
党的十四大,确立了社会主义市场经济体系,税收作为国家宏观调控的经济杠杆,将对社会资源的有效配置起到一定作用。回顾建国以来我国税收制度的建立与发展,对于我们建立符合社会主义市场经济的新的税收制度是很有必要的。建国44年来,我国税收制度经历了一个由建立到发展完善的过程,对社会主义建设起到了一定的推动作用。现行的税收制度,就是在建国初期建立的税收制度基础上,经过五次较大改革,逐步发展演变而来的。(一)1950年统一全国税政,建立新税制建国前,我国各地税收制度
The 14th National Congress of the Communist Party of China established the socialist market economic system. As the economic lever of national macro-control, taxation will play a certain role in the effective allocation of social resources. Recalling the establishment and development of China’s taxation system since the founding of the People’s Republic, it is necessary for us to establish a new taxation system in line with the socialist market economy. In the 44 years since the founding of New China, our tax system has undergone a process from establishment to development and perfection, and has played a certain role in promoting the socialist construction. The current tax system is based on the tax system established in the early days of the founding of the PRC, and evolved gradually after five major reforms. (I) Reunification of the National Tax Administration in 1950 and Establishment of a New Tax System Before the founding of the People’s Republic of China, the taxation system throughout our country