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“九五”时期是我国社会经济发展和建立社会主义市场经济新体制的关键时期,作为经济体制重要组成部分的财税体制,如何在1994年财税改革的基础上,针对现存矛盾和问题,进一步迈出改革的新步代,从而建立起更加完备的、适应市场经济要求的新型财政运行机制,这是当前亟需我们研究的一个重大改革战略问题。本文就其中的几个主要问题谈一些看法和建议。一、进一步改革和完善税收制度1994年出台的税制改革是一次重大的税制结构调整,在规范税制、公平税负方面迈出了重要一步,为企业的平等竞争创造了良好的宏观外部环境。但从新税制实际运行来看,也暴露出了一些问题和矛盾,按照市场经济的要求,税收制度本身还需要继续作一些调整。因此“九
During the ”Ninth Five-Year Plan“ period, it is a crucial period for China’s socio-economic development and the establishment of a new socialist market economy system. As a fiscal and taxation system that is an important part of the economic system, on the basis of fiscal and tax reforms in 1994, in light of the existing contradictions and problems, Further taking the new step of reform so as to establish a more complete new type of financial operation mechanism that meets the requirements of a market economy is a major strategic reform issue that urgently needs our study. This article discusses some of the major issues and comments. I. Further Reforming and Perfecting the Tax System The tax system reform introduced in 1994 was a major tax structure readjustment. It took an important step toward standardizing the tax system and fair tax burden, and created a favorable macro external environment for the equal competition of enterprises. However, judging from the actual operation of the new tax system, some problems and contradictions have also been revealed. According to the requirements of the market economy, the tax system itself still needs to make some adjustments. Therefore ”Nine