实际最优税制改革理论与我国税制改革(上) 被引量：2

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摘要 2004年开始的新一轮税制改革不是即时推行的一次性改革,而是在其后若干时期内分步实施的阶段性改革。那么,其分步实施的理论依据是什么(即税制改革分步实施受哪些因素决定),应采取何种改革路径,改革会产生哪些经济效应,例如推行物业税改革会不会导致房地产价格大幅度下降等等,这些都是必须进行深入分析的重要问题。从税制改革的实际情况出发,深入分析起点税制向终点(目标)税制转换应考虑的约束条件(除生产可能性约束条件以外),以及实际税制改革路径选择及其经济效应,确立市场型税收体系,是我国税制改革的方向。

作者任寿根

出处《涉外税务》 CSSCI 北大核心 2006年第9期8-12,共5页 International Taxation In China

关键词最优税收问题最优税制改革理论区域性分步实施税制改革

分类号 F812.2 [经济管理—财政学]

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