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我国新个税制度仍然不适应市场经济规律和建设社会主义和谐社会的要求。在兼顾公平与效率的原则下,建立城乡统一的个税制度是一个必然的路径选择,这需要通过四个方面的逐步转化才能得以实现。
China’s new tax system still does not meet the requirements of the law of market economy and building a harmonious socialist society. Under the principle of fairness and efficiency, establishing a unified system of taxation between urban and rural areas is an inevitable route choice that can only be achieved through the gradual transformation of four aspects.