摘要
自1994年"分税制"配套改革以来,税收收入经历了连续大幅增长阶段,与GDP相比的"宏观税负"恢复性提高,为政府履行职能、改善民生和促进经济社会协调发展提供了可靠的财力保障;税制结构逐步优化,税收政策的宏观调控功能逐渐增强。但随着社会主义市场经济进一步发展,税制还亟需在全面改革中兴利除弊,对不适应新一轮"升级版"、"新常态"发展要求的问题积极加以解决。
Since the tax distribution reforms were implemented in 1994,tax income has undergone a long period of increases.This has supported government efforts to undertake its responsibilities in promoting social well-being and more coordinated social and economic development.This has enabled a strengthening of the macro-adjustment capabilities of the nation's taxation system.But the development of a market-based economy with socialist characteristics means that the taxation system should be used to promote benefits to society and discourage more harmful elements.What is required is a tax system that conforms with reforms and a 'new normal' in our economy.
出处
《金融市场研究》
2015年第1期4-11,共8页
Financial Market Research
关键词
税制改革
税收管理
税收立法
taxation reform,tax management,tax legislation