把握经济转型的时代定位 推进税收体制的全面改革

Understanding the Features of Economic Transition and Advancing the All-round Tax Reform

我国的经济与社会发展正处于重大历史转型时期,而税收制度从来都是人类社会历史变革的动力中枢。本文在深刻分析我国当前经济与社会转型在现代化进程中的历史定位的基础上,提出了从经济总量的调整、制度结构的完善和法治层级的提升等三个方面进行税收体制全面改革的总体建议。

The economic and social development of China now is under historical transition period, and tax system has always been the engine of such historical reforms. On the basis of thoroughly analyzing the historical position of the economic and social transition in the course of China＇s modernization, this paper puts forward some suggestions for the overall reform of current tax system from three aspects： adjusting overall economic aggregate, improving institutional structure and enhancing the level of law government.