我国当前税制优化问题研究

A Study on Optimizing Present Chinese Tax System

在我国市场化改革的进程中,税收发挥了重要作用。但随着我国市场经济体制的逐步建立,现有税收立法体制、税权划分体制、税收结构、收入再分配调节机制、税收优惠政策等方面已不适应发展变化了的经济形势,需要进行全面改革和优化。本文在对上述问题进行全面分析的基础上,提出了进一步改革优化的建议。

Tax revenue has played an important role in the market reform in china. But with the progressive building of china's market-oriented ewnomy system,the existing system and policies,such as tax legislation system .tav authority distribution system,tax struture,the inner structure of tax catgory,the regulation mechanisms of revenue redistribution and the tax preferential pelicy, are incompatible with the changed ecomomic situation and need reforming and optimizing badly. By analyzing the a-bove problems, the author puts forward further suggestions on optimizing policies.