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我国现行税制是在80年代末到90年代初投资过度膨胀、市场需求过旺、高通货膨胀的典型短缺经济背景下形成的。因此,在税制中设计了许多平抑市场需求的调节功能。如固定资产投资方向调节税、企业所得税中关于折旧的处理和增值税中有关投资的税务处理等条款都直接或间接地起着遏制需求增长的作用。毫无疑问,这些税制上的设计对我国市场供给和市场需求产生过积极和有效的调节作用,有力地促进了我国经济的健康发展。但是随着我国市场经济的迅速发展,经济形势发生了很大的变化,其中最明显的变化是市场已经由需求过旺变为需求不足,也就是说,我国经济已经由短缺经济变为剩余经济,市场
The current tax system in our country was formed in the context of the typical shortage of investment in the period from the late 1980s to the early 1990s as over-inflated investment, over-market demand and high inflation. Therefore, many regulatory functions have been designed in the tax system to stabilize market demand. Such as the regulation of fixed assets investment tax, corporate income tax treatment of depreciation and VAT tax treatment of investment and other provisions of the direct or indirect play a role in curbing demand growth. Undoubtedly, these tax system designs have played an active and effective regulatory role in our market supply and market demand, which have effectively promoted the sound development of our economy. However, with the rapid development of the market economy in our country, great changes have taken place in the economic situation. The most obvious change among them is that the market has been turned from oversaturated demand to insufficient demand. In other words, China’s economy has been transformed from a shortage economy to a surplus economy ,market