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税收发展的历史表明,任何税收制度都是在一定的社会经济条件下建立的,也必须随着社会经济情况的变化进行适时调整———一些税种经过不断完善和调整会长期、稳定地存续下去;一些税种在完成其使命后会退出历史舞台;一些新的税种会应运而生。在保持税收制度相对稳定的前提下,对税制结构和税种进行适当的调整是不可避免的,在一个国家的社会经济变革时期尤其如此。本文作者据此对我国目前应开、停征的税种提出了建议。
The history of tax development shows that any tax system is established under certain socio-economic conditions and must be adjusted in time with the changes of the social and economic conditions. Some tax types will continue for a long and steady period through continuous improvement and adjustment Some taxes will withdraw from the stage of history once their mission is completed; some new taxes will emerge. While keeping the tax system relatively stable, proper adjustments to the tax structure and taxes are inevitable, especially during a country’s socio-economic transformation. Based on this, the author of this article puts forward suggestions on the tax types that should be opened and stopped in our country.