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党的十八届三中全会从推进国家治理体系和治理能力现代化的高度,对深化税制改革作出全面部署,为更好发挥税收在服务发展大局中的作用指明了方向。我国现行税制基本框架是1994年为适应建立社会主义市场经济体制的需要而构建的。进入新世纪以来,我国对税制进行了一系列调整和完善,对实现政府财力增强和经济快速发展的双赢目标发挥了重要作用。当前,我国进入全面建成小康社会、实现中华民族伟大复兴中国梦的关键时期。积极深化税
The Third Plenary Session of the 18th CPC Central Committee has made comprehensive plans for deepening the reform of the taxation system from the perspective of advancing the country’s governance system and the modernization of its governance capacity, pointing out the direction for making better use of taxation in the service development. The basic framework of our current tax system was established in 1994 to meet the needs of establishing a socialist market economic system. Since the beginning of the new century, our country has carried out a series of adjustments and improvements to the tax system, which has played an important role in achieving the win-win goal of strengthening the government’s financial resources and rapid economic development. At present, our country has entered a crucial period of building a well-off society in an all-round way and realizing the great dream of rejuvenating the Chinese nation. Actively deepen the tax