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具有划时代意义的党的十八届三中全会,标志着以习近平为总书记的党中央对在新的历史起点上进行全面深化改革绘制了新的路线图,做了总的部署与安排。其中把深化财税体制改革列入了全面深化改革的重点之一。笔者就新形势下财税体制改革的特点、规律和建议,以及如何发挥注税行业的作用谈一些体会。一、新形势下财税体制改革的特点和主要目标是建立现代税收制度(一)实施税收体制改革“顶层设计”的基本框架与全方位的税制改革相结合,不断完善和细化。十八届三中全会通过的《关于全面深化改革若干重大问题的决定》
The Third Plenary Session of the 18th CPC Central Committee with the landmark significance marked that the Central Party Committee with Xi Jinping as general secretary has drawn a new road map and conducted general arrangements and arrangements for carrying out an all-round and deepening reform on the new historic starting point. Among them, deepening the reform of the fiscal and taxation system has been one of the focuses of deepening the overall reform. The author of the tax reform under the new situation characteristics, laws and suggestions, as well as how to play the role of the tax industry to talk about some experience. First, under the new situation, the reform of the fiscal and taxation system has the following features and main objective: to establish a modern tax system (a) to implement the reform of the taxation system and to combine the basic framework of the “top-level design” with a comprehensive tax reform to continuously improve and refine the tax system. The “Decision on Some Important Issues of Deepening the Reform in an All-Round Way” adopted by the Third Plenary Session of the 18th CPC Central Committee