构建我国中性税制的设想

The Conceive of Constructing "Neutral Taxation System" of Our Country

目前,我国财政政策已由“积极”转向“稳健”,税收作为财政的一个重要组成部分,应积极响应财政政策。我国现阶段通过以减税为特征的税种“中性化”来构建的“中性税制”,既符合市场经济发展的要求,又不会影响到财政收入,而且能积极响应稳健财政政策的实施。构建我国现阶段“中性税制”,必须“充分体现税收中性,并适当坚持税收调控”这一核心。

At present, the financial policy of our country has turned to being“stable”from its earlier being“active”. The tax, a major component of finance, has to respond this transition actively. The constructing“neutral tax system”of our country in the present stage through the neurtalization of taxes, not only can meet the demands of the economic development of the market, but also have no reverse impact on the fiscal revenues, and it will also conform to the implementation of a stable financial policy. The“neutral taxation system”must focus on“fully reflecting the neutrality of taxation, and insisting properly on its regulating function”.