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我国现行工商税制是在1994年全面税制改革的基础上建立起来的,经过6年多的运行实践,新税制的运行基本正常,我国的经济市场化已经有了很大的进展,现行税制的缺陷也逐步显露出来。如何在对现行税制运行情况做客观评价的基础上,按照建立社会主义市场经济体制的客观要求,设计我国税制改革的远景规划,是我国当前税收研究中的重要课题,具有非常重要的理论意义和现实意义。
The current industrial and commercial tax system in our country was established on the basis of a comprehensive tax reform in 1994. After more than six years of operational practice, the operation of the new tax system has been basically normal. Great progress has been made in our country’s marketization of the economy. The current tax system has been flawed Also gradually revealed. How to design the long-term planning of the taxation reform in our country based on the objective evaluation of the current tax system in accordance with the objective requirements of establishing a socialist market economic system is an important issue in the tax research of our country and has very important theoretical significance. Realistic meaning.