社会主义市场经济中的中国税制改革

Reforming China's Taxation System in the Socialist Market Economy

1992年,具有伟大历史意义的中国共产党第十二次全国代表大会确定了中国经济体制改革的目标是建立社会主义市场经济体制。为此,中国于1994年实施了新中国成立以来规模最大、范围最广、内容最深刻的一次税制改革。经过这次税制改革和9年来的逐步完善,中国已经初步建立了适应社会主义市场经济体制需要的税收制度,对于保证财政收入、加强宏观调控、深化改革、扩大开放、促进经济与社会的发展起到了重要的作用。回顾1992年以来中国税制改革、发展的情况,目的在于真实地反映11年来中国税制发展的历程和取得的成就,总结经验,为今后中国税制的进一步改革与发展提供借鉴。

In 1992 the historic 12th Party Congress established the objective of China's economic reforms as being the establishment of a socialist market economic system. To this end, in 1994 China implemented its largest, most far - reaching and most deep - reaching reform of the taxation system since the founding of the PRC. Through this reform and 9 subsequent years of improvements , China has established a tax collection system suited to the needs of the socialist market economy. It has played an important role in ensuring revenues, strengthening macro controls, deepening reform and opening up, and encouraging economic and social development. The rationale for reviewing the reform and development of the taxation system since 1992 it to realistically reflect the development and achievements of the taxation system over the past 11 years, and to sum up the lessons offered to provide guidance for further reform.