改革我国现行税制的思路

Thoughts on Improving China's Existing Taxation System

我国现行税制实施已经10年,为我国国民经济和社会发展作出了巨大贡献。但是,面对经济全球化加速发展以及我国加入WTO后给税收工作带来的新情况、新问题,我国现行税制很有必要进行适当的改革。本文分析了我国现行税制存在的主要问题,提出了改革我国现行税制的思路。

It has been ten years since the current taxation system was carried out in China. It has made great contributions to China's national economy and social development. Meanwhile, with the fast development of the globalization of the world economy and the new situations after China's entry into WTO, it is quite necessary to improve the current taxation system. This essay analyses the main problems in the current taxation system in China and puts forward suggestions for its further improvement.