新一轮税制改革评述：内容、进程与前瞻(续)

Review and Comment on New Round Tax Reform:Content,Course and Prospect(Continued)

本文旨在对新一轮税制改革做完整而系统的讨论。在将当前的结构性减税目标融入既有新一轮税制改革方案的基础上,择其基本层面和主要税种,依次分析了改革方案的实质内容和迄今为止的改革进程,并结合当前的宏观经济社会形势,前瞻了其今后可能的走向或应有的取向。

The purpose of this paper is to make a complete and systematic discussion to the new round tax reform.On the basis of integrating the current structural tax cut into the new round tax reform scheme,selecting the basic level and main categories of taxes,the paper analyzes the essential content of the reform scheme and the reform process up to now,and under the current macro economic society situation,forecasts its possible trend or the proper direction in the future.