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1、税制改革的基本原则是什么? 一是要有利于调动中央、地方两个积极性和加强中央的宏观调控能力。通过调整税制结构,合理划分税种和确定税率,为实行分税制,理顺中央与地方的分配关系奠定基础;通过税制改革,逐步提高税收收入占国民生产总值的比重,合理确定中央和地方财政收入的分配比例。
1. What are the basic principles of the reform of the tax system? First, we should help mobilize the enthusiasm of both the central and local authorities and strengthen the central authorities’ ability to control the macroeconomic control. Through the adjustment of the tax structure, the rational division of taxes and the determination of tax rates, the implementation of the tax sharing system and straightening out the distributional relationship between the central government and localities lay the foundation for the tax reform through gradual increase of tax revenue as a share of gross national product, a reasonable determination of central and local revenue Of the distribution ratio.