当前,我国正在进行着一场划时代的、具有里程碑意义的税收制度改革。其目标是要建立一个符合中国社会主义市场经济的工商税制。这就国内来说,意味着旧模式的转轨;就国际来说,意味着我国税制建设是对国际惯例及常规的接轨。通过这一改革,我国税制将发生重大的变化,其走势如何,试作如下展望。 一在税收功能方面,聚财功能将更加强化,调节功能将有所变化。 聚财是税收的第一功能。强化这一功能的客观依据,一是我国预算短缺,相当严重,需要增加财政收入,补平财政支出。而增收的主要途径无疑是 At present, our country is carrying out an epoch-making and landmark tax reform. Its goal is to establish an industrial and commercial tax system that is in line with China’s socialist market economy. This means, at home, the transition of the old model. Internationally, this means that the tax system construction in our country is in line with international practices and conventions. Through this reform, the tax system in our country will undergo major changes. If the trend changes, try to make the following forecast. In terms of taxation functions, the wealth collecting function will be further strengthened and the regulatory functions will be changed. Collecting money is the first function of taxation. The objective basis for strengthening this function is that the budget shortage in our country is rather serious and we need to increase fiscal revenue and make up for the financial expenditure. The main way to increase revenue is undoubtedly