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2011年我国进入“十二五”发展时期,财税改革担当重任,税收的纠偏调节功能被政府寄予厚望。经济学理论表明,税收虽然具有纠偏性功能,但是同时存在扭曲效应,本文对当前我国某些税收的纠偏效果提出质疑,并针对“十二五”时期的税制改革进程,提出开征新税应慎重、破除“沉税”要有力的观点。“十二五”税制改革应以减税为核心,适当减少间接税种类,逐步完善直接税体系,并且坚持深化税收民主制度建设。
In 2011, China entered the development period of “Twelfth Five-Year Plan”, and the fiscal and taxation reform assumed the important task. The function of correcting and adjusting the tax revenue was highly anticipated by the government. Economic theory shows that although taxation has the function of correcting the deviation, but at the same time there is a distorting effect. This article questions the correctness of some of our current tax corrections. In the light of the tax reform process in the “Twelfth Five-Year Plan” period, Should be cautious, get rid of “tax” to have a strong point of view. In the “Twelfth Five-Year Plan”, the tax reform should focus on tax reduction, appropriately reduce the types of indirect taxes, and gradually perfect the direct tax system, and insist on deepening the construction of tax democracy.