关于进一步深化流转税改革的若干设想

Some Tentative Ideas about Further Deepening the Reform of Turnover Tax

我国现阶段的国情决定了流转税成为第一主体税。１９９４年我国流转税制的改革，对于我国市场经济体制的建立和对外开放以及增加政府财政收入和实行分税制的财政体制改革等都产生了积极作用。但也存在一些亟待解决的问题。文章对我国流转税的改革目标、为实现这些目标近期内应采取的措施、对流转税的政策目标、政策的运用进行了详细的论述。

Turnover tax becomes basic tax just according to the present Chinese condition. The reform of turnover tax system in 1994 played an active part in the establishment of market economy system in China,opening to the world,increasing the financial revenue as well as the reform of financial--economic setup. Besides,some problems still need to be solved. This paper aims at describing the reform objectives of turnover tax,near term measures for its realization. Moreover,the author also delineates the policy targets and its application of turnover tax.