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2006年1月14日,由中国税务杂志社、中国社会科学院财政与贸易经济研究所联合举办了“税收收入专家分析会”,这是自2004年以来举办的第三届专家分析会。与会专家回顾了“十五”时期税收收入增长的情况,对2005年税收收入持续高速增长的态势、特点及宏观经济形势进行了分析,并围绕着“十一五”时期税制的改革和完善进行了讨论,提出应从战略高度考虑,建立一个有利于和谐社会、创新型社会、环境友好型社会形成和发展的税收制度体系,将税收改革法制化、科学化提到日程上来。以下是根据记录整理的专家发言摘要,特此刊出,以飨读者。
On January 14, 2006, the China Taxation Magazine and the Institute of Finance and Trade Economics of the Chinese Academy of Social Sciences jointly organized the “Analysis Meeting of Tax Revenue Professionals”, which is the third expert analysis conference held since 2004. The participating experts reviewed the situation of tax revenue growth during the Tenth Five-Year Plan and analyzed the situation and characteristics of the sustained and rapid tax revenue growth in 2005 and the macroeconomic situation. Around the reform and improvement of the tax system during the 11th Five-Year Plan Discussed and put forward that we should consider from a strategic perspective and establish a tax system that is conducive to the formation and development of a harmonious society, an innovative society and an environment-friendly society and put the tax reform on a legal and scientific basis. The following is a summary of the experts’ speeches based on the records and is hereby published to readers.