我国税收制度现代化标准探析

An Analysis of the Standard for a Modern Tax System in China

税收制度现代化是我国税收现代化的关键。衡量现代税制体系是否成熟定型,需要从理念、运行和逻辑三个层次确立评价标准。我国税收制度的现代化,应以征纳双方权责对等基础上的民主和透明为理念标准,以与经济和社会发展相适应为运行标准,以内容规范、体系完备为逻辑标准,并结合现实情况,逐步推进。

The modern tax system is the key to the tax modernization in China. To measure the maturity of the modern tax system, three levels should be established from the concept, operation and logic. The modernization of tax system in China should make the accrual equivalence on the basis of democratic and transparent on both sides as the concept standard, the fitness for the economic and social development as the operational standard, and the content specification, the comprehensive system as the logical form. It should be pushed ahead gradually with the reality.