论文部分内容阅读
税法对市场经济的运行具有重要的调节作用。中性税法制度并不影响资源的配置,而干预税法制度则影响资源的配置。隐性扭曲税法制度由于其隐蔽性更应引起立法者的关注。税法可以对不同的行业、地区、企业规模以及经营方式产生隐性扭曲。税法对市场经济隐性扭曲的危害主要是这种扭曲未纳入立法者的考量因素,可能降低市场效率以及增加合法避税的空间。解决隐性扭曲税法制度的基本方向是实现显性化。
The tax law plays an important regulatory role in the operation of market economy. Neutral tax law system does not affect the allocation of resources, and intervention tax law system will affect the allocation of resources. Due to its hidden nature, the hidden tax system should draw the attention of legislators. The tax law can implicitly distort different industries, regions, and the scale of enterprises as well as the mode of operation. The damaging effect of the tax law on the hidden distortions of the market economy is mainly due to the fact that such distortions are not included in the legislature, which may reduce market efficiency and increase the space for legal avoidance. The basic direction to solve the hidden tax system is to achieve the explicit.