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本文首先对风靡全球的西方的最优税收理论进行了简要的评述,认为最优税收理论之所以往往与现实生活大相径庭而难以起到指导作用,其根本原因在于该理论假设的前提条件出了问题。本文认为从人类发展的历史长河来看,税制优化其实是一个历史的、动态的、不断优化的过程,都是当时当地的社会、经济、政治、文化、制度等因素发展的产物,根本不存在一个“放之四海而皆准”的惟一的、统一的最优税收标准。并由此出发,提出了中国今后税制优化的指导思想和主要内容。
This paper first briefly reviews the most popular tax theory in the West and argues that the reason why the optimal tax theory tends to be quite different from the real life is that it can hardly play a guiding role. The fundamental reason is that the prerequisites of the theoretical hypothesis are out of the question . This paper argues that in view of the long history of human development, the optimization of the tax system is actually a historical, dynamic and continuous process of optimization. All of these are the products of the local social, economic, political, cultural, institutional and other factors at that time and simply do not exist at all A “universal” and the only, unified optimal tax standards. Based on this, the author puts forward the guiding ideology and main contents of China’s future tax system optimization.