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经过十来年的运行,中国现行税收制度逐渐暴露出不少问题,越来越不适应进一步完善社会主义市场经济体制的要求,税收制度已处于“非均衡”状态,亟待变迁以实现新的均衡。本文以新制度经济学的全新视角,将中国新一轮税制改革视为一种正在发生的制度安排变化,或者说是一种制度变迁,并利用新制度经济学的制度供求理论,分析了中国新一轮税改的制度供给因素,并对新一轮税制改革进行了深入研究。
After 10 years of operation, the current taxation system in China gradually exposed many problems and became less and less suited to the requirement of further improving the socialist market economic system. The tax system has been in a “non-equilibrium” state and needs to be changed urgently in order to achieve a new equilibrium. Based on the new perspective of new institutional economics, this paper regards a new round of China’s tax reform as an ongoing institutional change, or a system change, and makes use of the institutional supply-demand theory of New Institutional Economics to analyze China A new round of tax reform institutional supply factors, and a new round of tax reform conducted in-depth study.