中国税制改革的制度供求分析

从新制度经济学的视角来看，中国新一轮税制改革是一种正在发生的制度安排变化，或者说是一种制度变迁。就一个集权国家而言，税收制度的再安排或变迁更多的是属于政府供给主导型的制度变迁，其程序表现为自上而下的变迁。在此类制度变迁中，政府主体将是决定税收制度供给的方向、形式、进程及战略安排的主导力量。

The Analysis of Institutional Economics on the Chinese Tax Reform

From the view of the new institutional economics,the Chinese new tax reform is institution transforming.To a country of centralization of state power,the tax system transform is a kind of institutional transform of government supply -oriented,whose procedure is from up to down.In the type of institutional transform,the government is the main power which decide the direction,form,process and strategic arrangement of the supply of tax system.