论文部分内容阅读
税制作为税收各项职能作用得以实现的载体,一直是财税理论界和实务界普遍关注的热点问题。邓小平南巡讲话和中央政治局作出决定后,全国经济发展的势头快,形势好。市场机制作为资源配置的有效形式,已成为社会主义经济的合理内核。因此,如何建立与社会主义市场经济相适应的新税制,已成为我们急待解决的一大新课题。本文拟从现行税制的作用功效出发,分析其与社会主义市场经济体制下税收应有调节功能的差距,并提出我们对完善税制的看法。
Tax system as a carrier of various functions and functions of tax revenue has always been a hot issue that has drawn widespread attention from the taxation theory and practice circles. After Deng Xiaoping’s speech in the southern tour and the decision of the Political Bureau of the Central Political Bureau, the momentum of economic development in the country is fast and the situation is good. As an effective form of resource allocation, the market mechanism has become a reasonable core of the socialist economy. Therefore, how to establish a new tax system that is compatible with the socialist market economy has become a major issue that we urgently need to solve. Based on the function of the current tax system, this paper analyzes the gap between the tax system and the regulatory function of tax under the socialist market economic system and puts forward our view on perfecting the tax system.