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“十三五”时期是全面深化改革的重要时期,是全面建成小康社会的决胜阶段。十八届五中全会通过的《建议》对财税体制改革作了统一部署,为改革指明了方向。“十三五”时期,中国必须在创新、协调、绿色、开放、共享发展理念的指导下,建立税种科学、结构优化、法律健全、规范公平、征管高效的税收制度。中国现有18个税种。各税种形成原因各不相同,有历史沿袭而来,有借鉴国际经验而引进筹集,也有立足国情并根据特定时期政策目标需要而确立的。随着时间推移,特别是经济、政治、社
The “13th Five-Year Plan” period is an important period for deepening the overall reform and the decisive stage for building a well-off society in an all-round way. The “Proposal” adopted by the Fifth Plenary Session of the 18th CPC Central Committee made a unified arrangement for the reform of the fiscal and taxation system, pointing out the direction for the reform. Under the guideline of innovation, coordination, greenness, openness and shared development, China must establish a taxation system of scientific tax structure, structural optimization, sound legal system, fair regulation, and efficient tax collection and administration. There are 18 taxes in China. The reasons for the formation of various types of taxes are different, with historical follow-up, with reference to international experience to introduce and raise, but also based on national conditions and in accordance with the policy objectives of a particular period needs to be established. With the passage of time, especially the economy, politics and society