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目前我国的经济体制改革已经进入了一个关键阶段。税收制度也将进入更深层次的改革,今后的税制改革,应该以建设具有中国特色的社会主义理论为依据,把发展生产力作为全部改革的中心,治理经济环境,整顿经济秩序,认真研究企业税收负担水平,积极探索解决我国财政困难的途径,努力建设一个适应社会主义商品经济要求的、促进社会生产力迅速发展的、具有中国特色的税制体系。
At present, China’s economic restructuring has entered a crucial stage. The tax system will also enter into a deeper reform. In the future tax reform, we should base our efforts on building a socialist theory with Chinese characteristics, regard developing productive forces as the center of all reforms, govern the economic environment, rectify the economic order, and earnestly study the corporate tax burden At the same time, we should actively explore ways to solve the financial difficulties in our country and strive to build a tax system with Chinese characteristics that meets the requirements of the socialist commodity economy and promotes the rapid development of social productive forces.