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在多年研究我国税收发展的过程中,笔者有两个体会:一是要树立“大税收”的理念,即把我国税收的发展始终放在国内财政经济政治社会诸因素和国际形势的大背景下来看待,而不是就税收论税收,这是一个重要的研究视角。二是要确立“与时俱进”的思路,即研究必须紧扣国家特定时期发展的主题主线,必须围绕特定时期国家大局及其对税收的要求来展开。基于这些体会,当我们今天在新
During many years of studying the tax development in our country, I have two experiences: First, we must establish the concept of “big tax”, that is to say, always keep the development of our tax revenue in the domestic financial, economic, political and social sectors and in the international situation It is an important research perspective to look at the background rather than tax revenue. Second, we must establish the idea of “advancing with the times”. That is to say, the research must closely follow the main theme of the development of the country in a specific period of time and must focus on the overall situation of the state in a given period and its requirements for tax revenue. Based on these experiences, when we are new today