论文部分内容阅读
十八大之后,新一轮资源税改革不仅促进了税制的完善,使之与当前的财税体制相适应,而且与国家治理体系的顶层设计相匹配。从资源税改革来看,计征方式的改变,拓展了其自身的功能作用;从税收制度层面来看,改革促进了整个税制的作用机制趋于稳定;从财税体制层面来看,征收范围的扩大,助力中央与地方财政关系的调整;从国家治理能力层面来看,“清费立税”的实施,体现了国家治理能力的提升。
After the 18th CPC National Congress, the new round of resource tax reform has not only promoted the improvement of the tax system to suit the current fiscal and taxation system, but also matched the top-level design of the national governance system. From the point of view of resource tax reform, the change of the method of account collection expands its own function. From the point of view of the tax system, the mechanism of the reform that promotes the whole tax system tends to be stable. From the tax system level, the scope of expropriation The expansion of government subsidies will help to adjust the fiscal relations between the central government and local governments. From the perspective of national governance capabilities, the implementation of “tax-free taxes” reflects the improvement of the government’s ability to govern.