新中国税收制度的回顾与展望

History and Future of China'Xu Jie

新中国成立５０年来，我国的税制建设历经了数次改革，这曲折的经历既积累了不少成功的经验，也留下了一些教训。现在，我国形成了以流转税和所得税并重为双主体、其他税种相配合的税制结构。但是，这种税制与符合国际惯例的规范税制相比，尚有差距。立足当前的基本国情，借鉴以往的经验和教训，充分发挥税收的宏观调控作用，建立适应社会主义市场经济体制要求的税收制度，具有现实意义。

Five decades after the founding of the People'[KG-*3〗s Republic of China sees several reforms of China's taxation system construction.Many lessons must be drawn from the long way of taxation system development,so does some successful experience.Now,China's taxation system consists of circulation tax and income tax,as the main body of the system,as well as some other taxes.However,the construction of a standard new taxation system conforms to international customs,has a long way to go.It has practical meanings constructing a taxation system in accordance to Social Market Economic system,which basing on the current situation,using to the history experience and lessons,and taking a pole in macroeconomic adjustment. [