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税制模式,就是一个国家在一定时期内税收制度改革的基本方向和所要达到的基本格局,也就是税制的总体结构,它包括体系和结构两层含义.体系即是主体税种和配套税种的选择;结构即是指税种、税目和税率结构.税制模式的选择,应以一定的社会经济条件为基础,从“效率”原则出发,兼顾“公平”需要,考虑一个国家生产力水平和经济结构及税收征管水平,以达到既增加财政收入,又能提高税收效率,增强税收调控作用的目的.
The tax system model is the basic direction and the basic pattern to be achieved by a country in the tax system reform in a certain period of time, that is, the overall structure of the tax system, which includes the two meanings of the system and the structure.The system is the choice of the main taxes and supporting taxes, The structure refers to the structure of taxes, tax items and tax rates. The choice of taxation system should be based on certain social and economic conditions, starting from the principle of “efficiency” and taking into account the need for “fairness” and considering the level of national productivity, economic structure and tax collection Level, in order to achieve both the purpose of increasing financial revenue, but also improve tax efficiency and enhance the role of tax control.