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1983以前,印尼非石油税收收入还不到税收总收入的三分之一。其主要原因是,税制的设计主要用于实现非收入目标,如区域发展、产业平衡及实现社会公平,结果事与愿违。大多数税种只能按高税率、窄税基的方式设计(特别是所得税和销售税)。而且征收管理松弛。尽管政府已认识到这种税制的弊端,然而,由于石油税收收入的增长,削弱了政府对税制改革的紧迫感。而80年代初期的石油危机,改变了这种状况,使政府认识到税收收入必须向多元化发展。这样印尼政府于1983年进行了税制改革,强调通过税基较宽的消费和严格税收征管来增加税收收入。政府还强调在实现这一目标的同时,应该注意使税收对资源配置的扭曲最小化以及最低收入者不纳税。
Before 1983, Indonesia’s non-oil tax revenue was less than one-third of the total revenue. The main reason is that the design of the tax system is mainly used to achieve non-revenue goals, such as regional development, industrial balance and social equity, the result is contrary to expectations. Most types of taxes can only be designed with a high tax rate, narrow tax base (especially income tax and sales tax). And levied management relaxation. Although the government has recognized the shortcomings of this tax system, however, due to the increase in oil tax revenue, the government’s sense of urgency in tax reform is weakened. The oil crisis of the early 1980s, which changed the situation, led the government to realize that tax revenue must be diversified. In this way, the Indonesian government conducted a tax reform in 1983, emphasizing that tax revenue should be increased through the wider tax base and stringent tax administration. The government also emphasized that while this goal should be achieved, attention should be given to minimizing distortions in tax allocations to resources and to taxing the lowest income earners.