论文部分内容阅读
深化税制改革、构建有利于科学发展的税收制度,是党的十七大确定的税制改革的基本方向。目前,我国税收制度的设计和运行还存在很多不适应科学发展的方面,在很大程度上影响了经济结构的调整和发展方式的转变,降低了经济运行效率。如何按照科学发展观的要求深化税制改革,是“十二五”及今后一段时期我国经济社会持续健康发展面临的重大课题。
Deepening the reform of the tax system and building a tax system conducive to scientific development are the basic directions for the reform of the taxation system set by the 17th National Congress of the CPC. At present, there are still many problems in the design and operation of China’s taxation system that do not meet the requirements of scientific development. This has greatly affected the adjustment of economic structure and the transformation of development modes, and reduced the efficiency of economic operation. How to deepen tax system reform in accordance with the requirements of the scientific concept of development is a major issue facing the sustained and healthy development of China’s economy and society during the period of the 12th Five-year Plan and its future period.