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无论是税收征管体系的变化,还是“结构性减税”所带来的对经济发展的影响,都值得加以期待2012年年以来,世界经济风云变幻,中国经济也开始了艰难的转型。十八大召开之后,随着李克强总理的履新,“李克强经济学”在中国和世界经济舞台上崭露头角。我们应当看到,2012年至2013年在经济发展带来的财政压力逐步上升的同时,税收收入增幅收窄甚至出现局部下降,而企业的经营成本同期仍在上升之中。税收和社会经济发展之间的平衡关系问题正在不断凸现。在这样的形势背景下,本文试图以对“李克强经济学”的思考为基础,观察并讨论近期和
Whether it is the change of the tax collection system or the impact on the economic development brought by the “structural tax reduction”, it is worth looking forward to. Since 2012, the global economic situation has changed and the Chinese economy has started a difficult transition. After the 18th CPC National Congress, following the performance of Premier Li Keqiang, “Economics of Li Keqiang” emerged on the economic stage of China and the world. We should see that while the fiscal pressure from economic development gradually increased from 2012 to 2013, the tax revenue growth has narrowed or even declined partially, while the operating costs of enterprises have been rising over the same period. The issue of the balance between tax revenue and socio-economic development is constantly emerging. Under this circumstance background, this paper attempts to take “thinking about Li Keqiang Economics” as the foundation, observing and discussing the recent and