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税收是重要的宏观经济调控工具之一,它与整个社会经济的运行有着密切的内在联系,在调节经济方面发挥着重要作用。但也应该看到,税收调节作用及其发挥要受到各种条件限制而带来的有限性。本报告通过对当前有关热点问题的评议,从理论上对税收调节作用的机理及前提条件进行详细分析,并提出相关政策建议:一是加快完善市场机制;二是科学设计税收制度和政策;三是提高税收征管能力和水平;四是合理选择政策出台时机;五是推进配套改革。
Taxation is one of the important tools for macroeconomic regulation and control. It is closely linked with the operation of the entire social economy and plays an important role in economic regulation. However, it should also be noted that the regulatory role of taxation and its limitations are limited by various conditions. This report provides a detailed analysis of the mechanism and preconditions for the tax regulation through theoretical analysis of the current hot issues and puts forward some relevant policy suggestions: First, to speed up the improvement of the market mechanism; secondly, to design scientifically the tax system and policies; and thirdly, Is to improve the tax collection and management capacity and level; Fourth, a reasonable choice of policies introduced timing; Fifth, promote supporting reforms.