论文部分内容阅读
本文认为, 制约我国税收结构模式及其发展取向的客观因素很多。就中长期税收结构的选择而言, 应将增值税为主体的流转税作为主体税。近期我国调整和改革税制结构, 应采取以下措施:(1) 要合理确定税负总水平; ( 2 ) 在适度的税负总水平条件下优化税制结构; (3 ) 要理顺政府内部的财力分配关系, 尽快实现财政对国家财力的统筹规范管理。
This article argues that there are many objective factors that constrain the tax revenue structure and its development orientation in China. In terms of the choice of medium and long-term tax structure, the turnover tax with value-added tax as the main body should be taken as the main tax. Recently, we should take the following measures to adjust and reform the tax system: (1) to determine the overall level of tax burden rationally; (2) to optimize the tax structure under a moderate level of tax burden; (3) to rationalize the internal financial resources Assign relations as soon as possible to achieve the overall financial management of the state financial resources.