论税务管理能力与有效税制改革

衡量一项税制或税制改革是否有效,其最综合性的标志是:税制执行后,其理论税负与实际税负是否一致。而这一状况的实现,与一国税制的设计是否与其税务管理能力相匹配是密切相关的。各国税制改革的实践表明,税务管理能力本身就应成为一国有效税制改革的中心。我国当前不尽如人意的税制执行结果,以及税制与税务管理确立背景的诸多变化,都迫切要求我们进一步提高税务管理能力,以增强税制及税制改革的有效性。

On Tax Administration and Effective Tax Reform

The identity of theoretic tax burden and practical tax burden is the key criterion to weigh the validity of tax system and its reform after the enforcement of tax system. And the realization of this status is closely related with whether the design on the tax system of one country can match with its ability of tax administration. The tax reform practice on many countries showed that the enforcing results of tax system which can not be satisfied with China at present and a good many changes on establishing background about tax administration need us to enhance the ability of tax administration and strengthen the tax reform of validity.