市场经济下税制改革的理论基础:税收相对中性论

社会主义市场经济体制的核心内容在于发挥市场在资源配置中的基础性作用。税制改革作为社会主义市场经济体制改革的一个重要组成部分:一方面,发挥市场配置资源的基础性作用,以减少政府因课税对经济的低效干预;另一方面,政府也应发挥税制在国家宏观经济调控中的作用,以保证国家各项经济政策的贯彻执行。这要求我们在进行市场经济税制改革时,应兼顾税收中性与税收调控,以税收相对中性论为理论基础,进一步深化我国税制改革。

Tax system reform's theory foundation under market economy: tax income's relative neutral theory

The core contents of the socialist market economy system lie in developing the market's foundational function in resource installment.As an importment part of the socialist market economy system reform,the tax system reform,on one hand,develops the market's foundational function in resource installment,in order to reduce the administration's less effective interference becauce of levying taxes;on the other hand,should play a role in national maco-economic adjustment to guarantee being implemented of all national economical policies.We are requested to give attention to both the tax neutrality and tax regulation at proceeding the tax system reforms of market system,and further our country's tax system reform on the basis of the theory of tax relative neutrality.