中国税制改革若干问题探析

Some Problems to Analyze for Chinese Tax System Reform

“简税制、宽税基、低税率、严征管”是新一轮税收制度改革的基本原则。其改革的基本内容是统一内外资企业所得税、个人所得税改革、开征统一规范的物业税和增值税转型等。但具体以何种方式操作及如何把握新税收制度出台时机等问题,已成为各方关注的焦点。

＂Brief tax system,wide tax base,low tax rate,strict levy and management＂ is the basic principle for new tax system reform.But everyone concems with what concrete form to make the reform and when the new tax reform coming on.