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税收作为财政收入政策,既是筹集政府收入的主要手段,也是实施宏观调控的重要工具。根据经济社会发展需要,适时改革完善税收制度,对稳增长、调结构和转方式都具有十分重要的意义。一、我国税制结构失衡问题日益突出我国现行税制确立于1994年的税制改革,主要包括增值税、营业税、消费税、关税等流转税,企业所得税和个人所得税,以及资源税、房产税、城镇土地使用税等一
As a fiscal revenue policy, tax revenue is not only the main means of raising government revenue, but also an important tool for implementing macro-control. According to the needs of economic and social development, the timely reform and improvement of the taxation system are of great significance to stabilizing growth, adjusting structure and transferring modes. First, the imbalance of China’s tax structure has become increasingly prominent China’s current tax system was established in 1994, the tax reform, including value-added tax, sales tax, consumption tax, customs duty and other turnover tax, corporate income tax and personal income tax, resource tax, property tax, urban land use Taxes and so on