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本文认为,税收原则、课税标准、税收效应、最适课税理论的分析,对实现税制优化有重要的指导作用,并可据此理解税制优化的理论标准。但是,针对其中的一些结论,应结合一国实际来考察其实现条件。同时,本文认为,税制优化本身是一个相对的概念,税制优化的标准并非一成不变,如果不加区别地将评价税制优化的理论分析用于一国的税制建设,有可能导致税制的不稳定或税收分配政策的失误。因此,本文提出评价税制优化还应有实践标准,并探讨了经济发展阶段、宏观税负实现的微观基础以及实现社会公平需要对优化税制的实践意义。
This paper argues that the analysis of tax principles, tax standards, tax effects and the most appropriate taxation theory plays an important guiding role in the realization of tax system optimization and can be used to understand the theoretical standards for tax system optimization. However, some of these conclusions should be based on the actual situation of a country to examine the conditions for its realization. At the same time, this paper argues that the optimization of the tax system itself is a relative concept. The standard of the tax system optimization is not static. If the theoretical analysis of evaluating the tax system is used indiscriminately for the tax system construction in one country, it may lead to instability or taxation of the tax system Errors in the distribution policy. Therefore, this paper proposes that there should be practical standards for evaluating tax system optimization, and discusses the micro-foundation of the stage of economic development, the realization of macro tax burden and the practical significance of optimizing social taxation system.