税制改革应整体推进

近30年来,与整个市场化取向的改革相适应,税制作为各方利益调整的载体,进行了若干次改革,但每次改革离预想的或希望达到的目标都存有一定的差距。本文认为,税制改革是个综合性的改革,如单科独进,必将导致税制实施效果与理论设计初衷的严重背离。因此,增强未来税制改革效果的基本出路是:整体推进并注重相关改革的配套进行。

On an Integrated Promotion of Tax Reforms

This paper argues that tax reform is in itself a comprehensive issue. Single-handed implementation of tax reform in the past 30 years has led to serious deviation of reform effects from its theoretical design. Therefore, future advancement of tax reforms should be on an integrated basis accompanied by coordinated reforms.