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科学发展观是全面建设小康社会和实现现代化的根本指针,也是我国税收政策的目标导向之所在。即在当前的经济社会背景下,作为国家宏观经济调控重要政策之一的税收政策,应该以一种积极的姿态致力于推进“五个统筹”,促进科学发展观的贯彻和落实。与此相适应,我国的税收理念和税收政策也应该由“效率优先,兼顾公平”向“公平优先,兼顾效率”转变。本文依照推进“五个统筹”的税收政策目标,分别对以下问题进行了研究:统筹城乡发展与涉农税收政策的调整;促进我国经济结构调整和经济增长方式转变的税收政策取向;“中部崛起”战略与税收政策的作用空间;扩大就业和促进中小企业发展的税收政策选择;经济全球化条件下的国际税收协调问题。
The scientific concept of development is a fundamental guideline for building an overall well-to-do society and realizing modernization. It is also the goal orientation of our taxation policy. In the current economic and social context, the tax policy, one of the important macroeconomic regulation and control policies of the country, should be devoted in a positive attitude to advancing the “Five Overall Plans” and promoting the implementation and implementation of the scientific concept of development. In line with this, China’s taxation philosophy and taxation policy should also shift from “giving priority to efficiency while taking fairness into fairness” into “fairness first and efficiency balanced.” In accordance with the goal of advancing the tax policy of “five co-ordination plans”, this paper studies the following issues respectively: the overall planning of urban and rural development and the tax reform of agriculture-related agriculture; the tax policy orientation of promoting the economic restructuring and economic growth in our country; "Strategic and tax policy space for action; to expand employment and promote the development of small and medium-sized enterprise tax policy options; under the conditions of economic globalization, the issue of international tax coordination.