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1994年实施的新税制,不仅规范了国家与纳税人之间的分配关系,而且规范了中央与地方政府的财政分配关系,为中国经济社会持续稳定发展奠定了良好的财税制度基础。为总结1994年以来税制改革20年的经验,提出对未来税制改革有借鉴意义的建议,国家税务总局成立了《1994年以来税制改革回顾与展望》课题组,由解学智副局长、张志勇副局长分别担任课题组组长和副组长,承办单位为国家税务总局税收科学研究所和政策法规司。为广泛开展课题研究,课题组和中国税务杂志社《税务研究》编辑部特举办“1994年以来税制改革回顾与展望”征文活动,具体要求如下:
The new tax system implemented in 1994 not only regulated the distribution relations between the state and taxpayers, but also regulated the fiscal distribution relations between the central and local governments and laid a good foundation for the sustained and stable development of China’s economy and society. In order to summarize the 20 years of experience in taxation reform since 1994, and to put forward suggestions on how to make reference to the future tax reform, the State Administration of Taxation set up a research group on “reviewing and prospecting of the tax reform since 1994”, with Deputy Director Zhang Zhiyong As task force leader and deputy leader, the contractor for the State Administration of Taxation Tax Research Institute and the policy and regulations. In order to carry out a wide range of research projects, the Task Force and the editorial office of the Tax Research Department of the China Taxation and Revenue Magazine specially organized the “Essay Review and Review on Tax Reform since 1994” with the following specific requirements: