立足税收 走出税收——兼谈三个层面的“税收观”

A Three-aspect Approach towards Tax Reform:Objectives,Contents and Constraints

本文认为应在把握"立足税收、走出税收"的辩证关系中研究税制改革,并从经济财政、社会环境与内外统筹三个方面来理解可能影响税制改革的制约因素。倡导"不就税收论税收,走出税收看税收"的思路,通过对各种影响制约因素的分析来促进我们对税制改革目标与内容的把握。

This paper suggests a three-aspect approach towards tax reform. It is argued that while it is important to understand the objectives and contents of the future reform, it is also crucial to identify the possible constraints upon the reform. In other words, we need to consider the influential factors the reform may face such as financial, social and international ones.