评“没有减税空间”

• 作 者: 许善达
• 机 构: 全国政协,中国注册税务师协会,
• 出 处: 中国税务
• 发表日期: 2010年03期
• 关键词: 税负水平 税制改革 税收负担 税收收入 现行税制 减税措施 金税工程 重复征税问题 税制结构 征收率

1994年我国推出了新税制。设计一个新税制,税收负担水平的确定是设计原则之一。当时,党中央、国务院确定的新税制税负水平设计原则是:“保持原总体税负水平不变”。税务总局所提交的税制改革总体方案体现了这个原则。但是新税制刚一

In 1994, China introduced a new tax system. Designing a new tax system and determining the level of tax burden is one of the design principles. At that time, the Party Central Committee and the State Council set the new tax-tax design principle as follows: “Maintaining the same level as the original overall tax burden.” The overall tax reform submitted by the State Administration of Taxation embodies this principle. But the new tax system is just around the corner