两税法改革的历史借鉴

Historical Reference of the Reform of the Two-Tax Law System in China

两税法在中国财税史上留下了浓墨重彩的一笔,其在财税体制方面的经验与教训值得我们深思。本文基于财税体制的考察视角,并结合全面推进营改增的时代背景,从两税法的产生原因、改革内容、各方影响等方面进行考察,以期为当前的财税体制改革提供一定的历史借鉴。

The Two-Tax law has a great influence in the history of the fiscal and tax in China,which is worthy of our serious consideration in experience and lessons of the fiscal and tax system.Based on the perspective of the fiscal and tax system and in combination with the background of comprehensively-promoted replacing business tax with VAT,this paper makes an investigation from the causes,reform contents and influences of the Two-Tax Law in the hope of providing some historical references for the current reform of the fiscal and tax system.