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近年来,深圳市税务部门根据经济改革和开放的需要,参照国际惯例,对我国旧有税制进行了大胆的改革,逐步形成适应特区经济发展、结构较完善、税负较合理、效率较高的税收体系。深圳实施的税制改革。虽然其方案是在一个地区范围内形成,但却代表了全国税制改革的方向,不仅在实践上及时满足了经济改革和对外开放的需要,而且在理论上闯过了长期无人涉足的禁区,取得了重大的突破,对税收理论基础及税法立法基础提出了改革的要求。
In recent years, according to the needs of economic reform and opening up, the tax department of Shenzhen has boldly reformed the old tax system in our country in light of international conventions and gradually formed a series of reforms that are suitable for the economic development of the special economic zone with better structure, more reasonable tax burden and higher efficiency Tax system. Tax reform implemented in Shenzhen. Although its plan is formed within a region, it represents the direction of the national tax reform. It not only meets the needs of economic reform and opening up in a timely manner, but also in theory broke through the forbidden zone that no one has been involved in for a long time. Made major breakthroughs and put forward the requirements of reform on the basis of taxation theory and the legislative basis of tax law.