论文部分内容阅读
党的十四大的胜利召开,标志着我国进入了一个新的发展阶段。抓住有利时机,加快改革开放和现代化建设步伐,摒弃高度集中的计划经济,发展社会主义市场经济,是我们在新的发展阶段的重要任务。要实现这一任务,根据社会主义市场经济的客观需要,及时改革现行税收制度,并进行配套立法,是一个不容忽视的问题。为此,本文拟对我国新阶段的税收立法作一些探讨,以期能对我国社会主义市场经济体制的建立有所裨益。一我国现行的税收体系,由六大类30多种税组成:(1)在生产环节和商品流通过程中按
The victory of the 14th National Congress of the Communist Party of China marked the beginning of our country’s entering a new stage of development. Seizing the favorable opportunity, accelerating the pace of reform, opening up and modernization, abandoning a highly centralized planned economy and developing the socialist market economy are important tasks for us in the new stage of development. To realize this task, according to the objective needs of the socialist market economy, it is an issue that can not be neglected to promptly reform the current taxation system and carry out complementary legislation. Therefore, this article intends to make some discussions on the tax legislation in the new stage of our country with a view to being helpful to the establishment of China’s socialist market economic system. A current tax system in our country consists of more than 30 kinds of taxes in six major categories: (1) In the process of production and circulation of commodities,