论文部分内容阅读
税制结构变迁过程是由税制结构的非均衡状态向均衡状态转变的过程。虽然从形式上看,税制结构变迁是一种强制性的制度变迁,但在不同的环境和利益格局下,这种强制性会有不同的表现。税制结构变迁从内容上看更多地表现为强制性因素和诱致性因素相结合的过程。因此,研究税制结构变迁必须对税制结构变迁主体进行分析。税制结构变迁是税制结构变迁主体在税制结构非均衡状态的条件下进行利益博弈的过程,这就决定了不同的税制结构变迁路径。一个有效的、合理的税制结构状态必须通过利益关系的调整来实现。
The tax system structure change process is the process of the tax system structure from the unbalanced state to the equilibrium state. Although formally speaking, the transition of tax structure is a compulsory system change, but under different environment and interest patterns, such compulsion will have different manifestations. Tax system structure changes from the content point of view more performance as a combination of mandatory and inductive factors in the process. Therefore, the study of the tax system structure changes must be the main tax structure changes. The tax structure change is the process of interest game under the condition of the tax system structure change subject under the unbalanced state of the tax structure, which determines the path of the different tax structure changes. An effective and reasonable state of the tax structure must be realized through the adjustment of the interest relations.