经济增长方式转变中的税制改革研究

Research on Reform of Taxation System in Transformation of Economic Growth Pattern

我国是一个处于转型中的发展中大国,经济增长方式转变的成功与否在很大程度上取决于政府职能转换是否到位,而税制改革与政府职能转换紧密联系在一起,二者相互作用并彼此适应。因此加快税制改革,发挥税收杠杆对经济增长的调节作用,对于转变我国目前的经济增长方式具有重要现实意义。

As China is a big developing country in a process of transformation, its successful transformation in economics, to a great extent, relies on thorough function change of government which closely connected with taxation system. Both act and adapt to each other. Therefore, it is of important significance for the transformation of China＇ s present-day economic growth mode to promote reform of taxation system and to bring tax lever into full play of regulation.