我国税收理论发展50年

The Development of China's Taxation Theory in the Past Fifty Years

在我国政治经济和财政税收变革的50年中,税收理论发展大致经历了三个大的阶段:1952-1977年(计划经济时期),以“非税论”为主导、以简化税制为基础的税收理论“弱化”阶段。这一阶段,税收成了与公有制经济和社会主义分配关系不相融的“异物”,税制简化,税收理论削弱。1978-1991年(有计划商品经济时期),税收理论研究以强化税收的经济调控功能为重点、以“两步利改税”和全面重建工商税制为重心,处于“文革”后的起步、恢复阶段。1992-1999年(社会主义市场经济初期),税收理论研究以突出税收的公平和效率、全面完善税收的财政、经济和社会发展功能为目标,以1994年的税制改革为中心,进入一个新的更加繁荣的阶段。本文以这三个阶段的划分为主线,对我国税收理论发展50年的历程进行了简要的回顾与思考。

In the past fifty years of economic and financial reform in China,the taxation theory went through three stages.During the period of the planned economy between 1952-77,with the theory of no-taxation as a guideline,taxation was regarded as a thing not suitable for the public economy and socialist distribution.The taxation system was simplified and the taxation theory was weakened.In the resumption period of planned commodity economy between 1978-91,the taxation theory concentrated on the economic control and stressed the transformation from benefit to taxation and establishment of taxation system in an all-round way.In the period of socialist market economy between 1992-99,the taxation theory devoted major efforts to the equity and effectiveness to perfect the finacial,economic and social development,which focused on the reform of taxation in 1994 and led to a more prosperous stage.This paper gives a brief review on the developing process of the taxation theory in the past fifty years.