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建立健全国家的税收法律制度,是搞活国营大中型企业的重要外部环境条件。党的十一届三中全会以后,为顺应社会主义初级阶段多层次生产力发展水平和多种分配形式并存的经济格局的需要,在我国逐步形成了以流转税、所得税为主,其他税种相配套的复合税制的总体构架,初步建立了具有中国特色的税收法律体系,有效地保证了国家的财政收入和促进了经济建设。但是,随着我国对外开放、经济建设和法制建设不断深入,我国现行税制的局限性正在明显地表现出来,在很大程度上抑制企业特别是国营大中型企业的活力。改革和完善我国的税收法律制度已成为当今的一项重要而又紧迫的任务。
The establishment and improvement of the national tax law system is an important external environmental condition for invigorating large and medium-sized State-owned enterprises. After the Third Plenary Session of the 11th Central Committee of the Party, in order to meet the needs of the multi-level development of productive forces in the primary stage of socialism and the economic structure in which various forms of distribution coexist, the circulation tax and income tax prevail in our country and the other taxes are matched The general framework of the compound tax system, the initial establishment of a tax law system with Chinese characteristics, effectively ensure the country’s financial revenue and promote economic development. However, with the opening-up of our country, deepening economic construction and legal system building, the limitations of the current tax system in our country are clearly manifested, greatly inhibiting the vitality of enterprises, especially those large and medium-sized state-owned enterprises. The reform and improvement of China’s tax legal system has become an important and urgent task of our time.