促进经济发展方式转变的税收制度改革

Tax System Reform for Promoting Transformation of China’s Economic Development Mode

加快转变经济发展方式是我国今后一段时期经济工作中紧迫而重大的战略任务。税收作为政府重要的政策工具之一,应在促进经济发展方式转变的过程中发挥积极作用。因此,要对我国现行税制存在的问题进行深入剖析,以经济发展方式的"三个转变"为改革方向,具体针对当前税制下的宏观税负、税制结构、中央与地方税收关系以及税收优惠四个方面着手进行改革。

Speeding up the transformation of economic development mode in China for a period is on urgent and important strategic task.Tax is one of the important policy tools of the government,should play a positive role in promoting the process of transformation of economic development mode.Therefore,it is necessary to conduct in-depth analysis of the problems existing in current tax system,take three changes of economic development mode as the reform direction,four aspects including the macro tax burden,the current tax system,the tax structure,the central and local tax and preferential tax should be reformed.