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实现经济增长方式由粗放型向集约型转变,这是党的十四届五中全会为顺利实现我国经济发展的战略目标提出的一个重大课题。那么,如何正确认识税收与经济增长方式转变的相关性,充分发挥税收的职能作用,切实为推进经济增长方式的转变服务,这是需要我们认真加以思考的问题。一、实现经济增长方式的转变,是实现税收有效增长的
The transformation of the mode of economic growth from extensive mode to intensive mode is an important issue put forward by the Fifth Plenary Session of the 14th Central Committee of the Party in order to smoothly achieve the strategic goal of China’s economic development. Then, how to correctly understand the correlation between taxation and the change of economic growth mode, give full play to the function of taxation, and effectively serve the transformation of the mode of economic growth? This is a question that we should seriously think about. First, to achieve a change in the mode of economic growth is to achieve effective tax revenue growth