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通过1994年的税制改革,我国已初步建立了与市场经济相适应的新税制体系。但随着市场经济建设步伐的加快,以及国内外经济形势的变化,应该看到这次税制改革仍存在一些需要妥善解决的问题,其中进一步优化税制结构,是当前亟待认真研究的课题。税制结构的合理性,是税制中的一个非常重要的因素,因它直接关系到税源的充足和调节职能的效率问题。目前,我国税制结构中存在的突出问题主要有二:一是主体税结构不合理,双主体税制结构未能真正确定。1994年税制改革拟建立以流转税和所得税为主体的双主体税制,发挥各税种调控的优势,相互配合相互协调,在市场配置资源的基础上,实施有效的税收调控。但新税制运行五年来,流转税仍占70%
Through the 1994 tax reform, China has initially established a new tax system that is compatible with the market economy. However, with the accelerating pace of market economy construction and changes in the economic situation at home and abroad, we should see that there are still some problems that need to be properly solved in this tax reform. The further optimization of the tax structure is a subject that needs serious study nowadays. The rationality of the tax structure is a very important factor in the tax system because it is directly related to the efficiency of the tax source and regulatory functions. At present, there are two prominent problems in China’s tax structure: First, the structure of the tax structure of the main body is irrational and the tax structure of the dual subject can not be truly determined. In 1994, the tax system reform intends to establish a dual-subject tax system that focuses on the turnover tax and income tax, gives full play to the advantages of the regulation and control of various tax types, coordinates and coordinates each other and implements effective tax control on the basis of market allocation of resources. However, the new tax system five years of operation, circulation tax still accounts for 70%