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1978年底,十一届三中全会确立的全国各项工作重心向经济建设转移以及改革开放的战略决策是我国近30年来经济、社会高速发展的起点,在此之后,我国以超过10%的年经济增长率高速发展。在经济体制转变和发展完善的过程中,税收制度作为经济体制的一个重要组成部分也在不断地调整。回溯改革开放30年来的税制演变历程对指导现阶段新一轮的财税体制改革有其特殊的理论意义和实践价值。
At the end of 1978, the strategic decision-making for the transfer of all work across the country to economic construction and for the reform and opening up as set out at the Third Plenary Session of the 11th CPC Central Committee was the starting point for the rapid economic and social development in the past 30 years in our country. After that, with more than 10% Rapid growth of economic growth. In the process of transformation and development of the economic system, the tax system, as an important part of the economic system, is constantly being adjusted. Recalling the evolution of the tax system over the past 30 years of reform and opening up has a special theoretical and practical value in guiding the new round of fiscal and taxation reform at this stage.