浅析我国税制的再改革

1994年我国的税制改革是一次重大的结构调整,在规范税制、公平税负上迈出了重要的一步。文章在此基础上,结合我国税收现状,从宏观和微观的角度,采用横向和纵向对比的方法,阐述了我国税制再改革的着力点是强化税收的组织收入、减轻税负和调控经济的功能。税制再改革已成为我国经济再发展的动力源泉。

On the Second- Round Reform of China's Taxation

China's reform of taxation in 1994 played an important part in the adjustment, regulation and fairness of taxation. Based on the achievements made in taxation of last few years, this paper suggests that the key to China's second - round reform of taxation should be to reinforce tax collection, tax reduction, and the function of tax on the economic development. The author believes that the second - round reform of taxation will be the prime mover for China's development of economy.