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随着社会经济体制改革不断深化,随之而发展变化的就是税收制度的改革。税制改革主要是为了适应市场经济发展的需要,可见税制改革是市场经济改革和发展的必然产物,为了充分发挥税制改革的作用,必须要明确新时期税制改革所面临的形式特点,然后才能让税制改革不出现差错。但是,从目前来看,我国税法制度的改革给社会带来了深远影响。税制的改革要求企业顺应新税法的内容规定,反之,税制改革要想适应当下经济发展趋势,必须要结合当下市场经济发展现状进行改革,才能适应社会发展的新要求。本文主要探讨我国税法改革面临的形势特点及政策建议。
With the continuous deepening social and economic reform, the ensuing changes are the reform of the tax system. Tax system reform is mainly to meet the needs of the development of market economy. It can be seen that tax system reform is an inevitable outcome of the reform and development of the market economy. In order to give full play to the role of the tax reform, we must clarify the formal characteristics of the tax reform in the new period, No mistakes in the reform. However, for now, the reform of China’s tax law system has brought far-reaching impact on the society. On the contrary, in order to adapt to the current trend of economic development, the tax system reform must be combined with the current market economy development to meet the new requirements of social development. This article mainly discusses the characteristics of the situation and policy recommendations that China’s tax reform faces.