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经过1994年税制改革和十年来的逐步完善,我国已经初步建立了适应社会主义市场经济体制需要的税制框架,对促进经济社会发展,加强宏观调控,增加财政收入等起到了重要作用。同时也应当看到现行税制与进一步深化改革和扩大对外开放的新形势还有不少不适应之处,如税负水平不够合理、税制结构不够科学、主体税种不太完善等。那么,今后税制改革的方向是什么?一直为各界所关注。在最近召开的税政工作会议上,财政部副部长楼继伟详细阐述了近中期分步实施税制改革的总体思路:统一内外资企业所得税,完善增值税,优化个人所得税。完善消费税,健全地方税,统一城乡税收制度,改革税收管理体制。
After the 1994 tax reform and its gradual improvement over the past decade, our country has initially established a tax framework that meets the needs of the socialist market economy and plays an important role in promoting economic and social development, strengthening macroeconomic regulation and control, and increasing financial revenue. At the same time, we should also see that there are still many inconsistencies between the existing tax system and the new situation of deepening the reform and opening wider to the outside world. For example, the tax burden level is not reasonable enough, the tax structure is not scientific enough, and the main taxes are not perfect. So what is the direction of tax reform in the future? It has always been the concern of all walks of life. At a recent conference on tax administration, Lou Jiwei, Vice Minister of Finance, elaborated in detail the general idea of a phased implementation of the tax reform in the near and medium term: unification of income tax of domestic and foreign-funded enterprises, improvement of value-added tax and optimization of personal income tax. Improve the consumption tax, improve the local tax, unify the tax system of urban and rural areas, and reform the tax administration system.