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1998年末,“燃油税”成了一个出现频率很高的话语,人们对它甚至比对当年个人所得税的关注度还要高——虽然后者与我们的利益更加密切。“燃油税”的引人注目,不仅在于它是新一届政府倡导的“费改税”改革的一个先声,而且在于它在1998年11月4日结束的九届全国人大常委会第五次会议上出人意料的“搁浅”,以及由此展示的新的法规政策的出台模式。虽然有人评论说,这是“战术”坏了“战略”;虽然人大委员们的辩论有点复杂;但今天的“繁琐”正是为了明天的“简明”。从这种意义上说,“搁浅”是一种进步。 与此同时,这场“费改税”改革举措的流产也向我们表明:在改革开放20年后的今天,任何新出台的改革措施必然要触动一部分人的既得利益,改革将是更艰巨、深刻的制度变迁,并对我们提出了新的要求和挑战。
At the end of 1998, the “fuel tax” became a remarkably high frequency of discourse, and people even paid more attention to the current year’s personal income tax - even though the latter is more in the interest of ours. The notice of “fuel tax” is not only because it is a precursor to the reform of the “tax reform” proposed by the new government, but also because it is the fifth in the Ninth National People’s Congress Standing Committee concluded on November 4, 1998 Unexpected “stranded” at the meeting and the introduction of new regulations and policies. Although some people commented that this is a “tactic”, the “strategy” is broken. Although the debates of NPCSC members are rather complicated, the “cumbersomeness” today is precisely for “conciseness” tomorrow. In this sense, “stranded” is a kind of progress. At the same time, this miscarriage of tax reforms has also shown to us that 20 years after the reform and opening up, any newly introduced reform measures must inevitably touch some people’s vested interests and the reform will be even more arduous. Profound institutional change, and put forward new requirements and challenges for us.