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为了加快经济发展方式的转变,保持经济平稳较快增长,有必要对提高财政收入占国民收入比重的政策、结构性减税政策实行调整。本文认为,完善税收政策的取向可确定为:稳定比重、调整结构、灵活应对、适时微调。从短期来看,税收政策主要是在稳定比重的前提下,灵活应对、适时微调;从中期来看,在稳定比重的前提下,着重进行税收制度的结构调整。对此,本文提出了政策取向的量化指标和具体内容。
In order to speed up the transformation of the economic development mode and maintain a steady and rapid economic growth, it is necessary to make adjustments to the policy of raising the proportion of fiscal revenue in the national income and the structural tax reduction policy. This paper argues that perfecting the orientation of the tax policy can be determined as follows: stabilizing the proportion, adjusting the structure, responding flexibly and fine-tuning in time. In the short term, the tax policy will be flexibly adjusted and fine-tuned on the premise of a stable proportion. In the medium term, with a steady proportion, structural adjustment of the tax system will be emphasized. In this regard, this paper presents the quantitative indicators and specific content of policy orientation.