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本文对税制改革的研究区别于一般论文之处在于切入点的不同。从制度经济学的角度出发,作者认为产权保护制度的完善是西方市场经济成功的根本原因。因此新一轮税制改革应抛弃单纯完善税收机制的改革思路,以财产权的保护为逻辑起点,以市场经济的完善为目标,通过观念、组织、制度的建设来引导新一轮的税制改革,以期达到尽快实现税制改革与宪政转轨的良性互动。
This article on the tax reform is different from the general thesis lies in the different starting point. From the perspective of institutional economics, the author believes that the perfection of the property protection system is the fundamental reason for the success of the western market economy. Therefore, a new round of tax reform should abandon the idea of simply reforming the tax system, starting from the protection of property rights as a logical starting point and taking the improvement of the market economy as the goal. Through the construction of concepts, organizations and systems, we should guide a new round of tax reform, Achieve the benign interaction between tax system reform and constitutional government transition as soon as possible.