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本文从揭示非均衡的中国现行税制体系格局入手,并将其与现实的经济社会情势相对接,做出了中国需要启动直接税改革进而增加直接税在整个税收收入中比重的政策判断。以此为基础,重点论证了个人所得税实行综合与分类相结合和开征物业税(房地产税)的重要意义和现实难题。并且,立足于“十二五”期间完成上述两项改革规划的目标,提出了破解税收征管“瓶颈”、构建与现代税制体系相适应的现代税收征管机制的时代命题。
Starting with revealing the unbalanced current tax system in China and comparing it with the actual economic and social situation, this article makes the policy judgment that China needs to start direct tax reform and thus increase the proportion of direct tax in the entire tax revenue. Based on this, the author demonstrates emphatically the importance and practical problems of the combination of individual income tax with the classification and the introduction of property tax (real estate tax). And, based on the goal of completing the above-mentioned two reform plans during the “Twelfth Five-Year Plan” period, this paper puts forward the age proposition of breaking the tax collection and administration system and building a modern tax collection and management system that is compatible with the modern tax system.