新一轮中国税制改革特点探析

Probe in the Characteristic of the New Tax System Reform

在国际税制改革浪潮的推动和入世的要求下,我国新一轮的税制改革按照“简税制、宽税基、低税率、严征管”的原则稳步推进,采取分步进行的策略并与适度减税有机地结合起来;同时税制改革还伴随着税收法制、税收征管等相关配套措施的完善。

Abstract: Pushed forward by the international tax system reform and required by joining WTO,we have drawn the curtain of reforming our current tax system. According to the principle of simplifying the tax system, broadening the basis of tax, lowering the rate of tax, and being strict on collecting taxes, we are steadily carrying out the tax system reform; at the same time, we use the strategy of doing it step by step and combining with reducing the tax properly, and improve the law of tax and collecting taxes.