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本文认为社会主义税收具有三个职能:即合理聚财和促进生财;调节和控制;监督和反馈。为了充分发挥税收的职能,应建立一个与有计划商品经济相适应的税制模式。根据我国税制模式演进过程,本文提出了进一步完善现行税制的设想:(1)逐步缩小产品税,扩大增值税;(2)逐步完善营业税制,以适应加快发展为生产和生活服务的第三产业的新形势;(3)逐步取消国营企业调节税,完善国营企业所得税合理制订其他经济成份所得税;(4)积极准备开征土地使用税;(5)建议重新开征固定资金和流动资金税。
This paper argues that the socialist tax revenue has three functions: that is, making a reasonable fortune and promoting the making of wealth, regulation and control, supervision and feedback. In order to give full play to the functions of taxation, a tax system mode compatible with the planned commodity economy should be established. According to the process of tax system evolution in our country, this article proposes the further improvement of the current tax system: (1) to gradually reduce the product tax and increase the value-added tax; (2) to gradually improve the business tax system so as to adapt itself to accelerating the development of a tertiary industry serving the production and daily life (3) Gradual abolition of state-owned enterprises tax adjustment and improvement of state-owned enterprise income tax to formulate reasonable income tax for other economic sectors; (4) Proactive preparation of land use tax levy; (5) Proposed re-introduction of fixed capital and liquidity taxes.