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1.扩大税基、降低税率。宽税基有利于加大税收收入与国民经济的关联度,使税收收入随着经济形势的变化而同步正常变化,而不是超常变化。因此新税制的设计应以扩大税基为主,尽量将各项经营收入或行为纳入到税收征收范围内,减少优惠项目,这既有利于公平负税,也有利于扩大税收的调节范围,促进税收自动稳定功能的发挥。同时,在我国税收征收率不断提高并逐步接近名义税率的条件下,宏观税负水平也越来
1. Expand the tax base and lower the tax rate. The wide-based tax base is conducive to increasing the correlation between tax revenue and the national economy so that the tax revenue changes at a normal pace as the economic situation changes, rather than changing abnormally. Therefore, the design of the new tax system should be based on expanding the tax base, try its best to include various operating incomes or behaviors within the scope of tax collection and reduction of preferential projects, which is not only conducive to fair and tax-deductible but also widens the scope of tax adjustment and promotion Tax automatically stabilize the function of play. In the meantime, under the condition that the rate of tax collection in our country is continuously raised and gradually approached to the nominal tax rate, the macro tax burden level has also come