关于我国财税体制创新研究分析

• 作 者: 张孟航
• 机 构: 河北省平乡县财政局,
• 出 处: 财经界(学术版)
• 发表日期: 2010年05期
• 关键词: 财税体制 创新 原则

随着信息技术的日益发达和人力资本投入的加大,知识经济正在成为21世纪国际经济中的主导经济。为迎接知识经济的到来,各国政府纷纷调整财税政策,指导和推进知识经济的发展。本文认为,我国应适应经济全球化的发展,对于财税体制的改革和创新应当遵循公平、平等、合理、简洁的原则,通过自身的深化改革,适应迅速发展的经济。

With the development of information technology and the increase of human capital investment, the knowledge economy is becoming the dominant economy in the international economy in the 21st century. In order to meet the advent of a knowledge-based economy, governments of all countries have adjusted fiscal and tax policies to guide and promote the development of a knowledge-based economy. This paper argues that our country should adapt to the development of economic globalization. For the reform and innovation of the fiscal and taxation system, we should follow the principle of fairness, equality, rationality and simplicity, and adapt itself to the rapidly developing economy through its own deepening reform.