科学发展观与税收政策取向

The Point of View of Scientific Development and the Tendency of Tax Policies

贯彻落实科学发展观,需要重新全面审视我国当前的税收政策。本文认为,以科学发展观为指导构建社会主义和谐社会是我国税收政策的根本取向;适度降低制度税负应该是当前和今后一个时期我国税收政策的宏观取向。据此,本文提出了我国目前税收政策具体取向的若干思考。

It is necessary for us to re - examine the current tax policies in China in order to carry out the point of view of scientific development. The writer of this paper maintains that the fundamental tendency of our tax policies is to construct a harmonious socialist society with the guidance of the point of view of scientific development. A decrease at a proper extent of systematic tax should be our macro tendency at present and in a period in the near future. Accordingly, the writer presents his reflections about the specific policies concerning our present taxation.