经济发展新常态下我国税收制度改革研究

Study on the Tax System Reform in China Under the Economic New Normal

我国经济经历了30多年的高速发展,社会经济在整体架构、产业分布等方面已经进入成熟期,经济增速开始变缓,经济发展从旧的阶段进入新常态阶段。伴随着经济发展进入新常态,税收也与之一同呈现诸多新的特点。新常态下,税收制度改革要兼顾系统性与整体性,顾及地方财政实际,更加注重公平公正,努力提升信息化服务水平。

The high speed development of economy in our country has experienced more than 30 years, the social economy in such aspects, such as overall structure and industry distribution, has entered the mature period, the economic growth began to slow down, economic development from the old mode into the new normal phase. With the economic development enter into the new normal, the reform of tax system should be systematic and overall planed, combined with local fiscal reality, focus on fair and justice, as well as promoting the information service level.