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我国现行税制存在着税功能结构不健全、主体税种失衡、不能很好适应国内外社会经济环境的变化要求等弊端 ,改革现行税制势在必行。作者认为 ,我国税制改革应遵循加强税收法治的原则、全面实现税收公平的原则和涵养税源促进经济增长的原则。新一轮税制改革的基本内容包括 :进一步完善流转税制 ;进一步改革所得税制 ;进一步调整关税政策 ;优化税制结构 ,开征适应社会经济发展要求的新税种
The existing tax system in our country has some drawbacks such as the imperfect structure of the tax function, unbalanced main taxes, and the failure to adapt well to the changing requirements of social and economic environments at home and abroad. Therefore, it is imperative to reform the current tax system. The author believes that the tax system reform in our country should follow the principle of strengthening tax law and rule, fully realize the principle of tax fairness and the principle of conserving tax sources to promote economic growth. The basic contents of the new round of tax reform include: further improving the circulation tax system; further reforming the income tax system; further adjusting the tariff policy; optimizing the tax structure and introducing new taxes that meet the requirements of social and economic development