开放经济新形势下税收发展的几点思考

Some Thoughts on Tax Development under an Open Economy

本文结合近期由美国次贷危机引发的世界性经济波动,认为当前经济全球化进程已经显现了一些新的特点,我们应该顺应这种新的发展趋势,研究开放经济新形势下的税收发展。具体来讲,从政策层面上,就是要把握宏观调控基调,发挥开放经济下税收政策的积极作用;从理论研究上,就是要按照科学发展观的要求,完善开放经济条件下税收体系的构建。

Combined with recent global economic fluctuation triggered by the subprime lending crisis in the USA, the paper argues that some new features have arisen in the process of development of economic globalization. We should adjust to this new situation and put more emphasis on study of tax development under an open economy. Concretely speaking, from the viewpoint of policy-making, tax polices should play an even more active role under an open economy by seizing on the orientations of macro control and regulation; and from the viewpoint of research, tax system should be perfected under an open economy according to the requirements of the Scientific Concept of Development.