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借鉴西方国家税制改革的经验,掌握西方国家税制改革的发展趋势,建立适应我国社会主义市场经济运行的新型税收体系,是当前税收理论界和实际工作中面临的一项重大课题。而如何寻求最佳的税制改革取向,又是建立新型税收体系的关键所在。《财贸经济》1993年第2期发表了扈洪波、张天犁的“世界税收改革的中性趋势与我国中性税收的建设”(以下简称扈文)一文,提出了我国税制改革和建设的方向是选择“中性税收”,并将其作为指导我国税制改革的一项重要指导原则。对此,我有几点不成熟的看法,现提出来,以求教于扈洪波、张天犁两同志。
Drawing on the experience of tax reform in western countries, grasping the trend of tax reform in western countries and establishing a new type of tax system that suits the socialist market economy in our country is a major issue currently faced by tax theoretical circles and practical work. How to find the best tax system reform orientation is also the key to establishing a new tax system. “Finance and trade economy” in 1993 second issue Hu Hongbo, Zhang Tianli published “the neutral trend of the world tax reform and the construction of China’s neutral tax” (hereinafter referred to Hu Wen) article, proposed that the tax reform and construction of our country is Select “neutral tax” and use it as an important guideline to guide the tax system reform in our country. In this regard, I have a few immature opinions, are presented to seek advice in Hu Hongbo, Zhang Tianli two comrades.