完善西藏税收制度的思考

The thinking of perfect Tibet's tax institution

实行“税制一致,适当变通,从轻从简”政策的西藏税收制度有其独特的一面,基本符合西藏经济发展的实际。随着西部大开发的实施,西藏税收制度不完全适应市场经济的弊端也日益显露出来。为此需要有超前意识;统一税率,公平税负;增强税制的弹性;完善税收优惠政策;强化税收征管。

The Tibet tax institution has a special character of “tax system hold identical views, make appropriate adaptations, conform to the principle of simplicity and light”. The characters tally with the actual situation. With west area＇ s exploitation, the shortcomings of the institution manifested, and they can not conform to the market economy. So, we should has the consciousness of get a good start, integrate tax rate, keep taxation fair and reasonable, improve resilience of tax system, perfect tax favorable policy, strengthen tax managemcnt.