税收制度的比较与借鉴

1990年代后,世界各国在税制理论和方法上不断创新,发达国家的税制更偏重于公平目标,而大多数发展中国家的税制则更偏重效率。1994年我国税制改革后,建立了以流转税和所得税为主体、其他税种为辅助的税制体系,强化了税收在组织财政收入和宏观经济调控方面的作用。但目前经济社会发展形势已发生重大变化,税制存在的问题也逐步显现出来。因此借鉴他国经验,在我国推行双主体税系,调整所得税结构,优化所得税制;确立财产税在地方税体系中的重要地位;优化环境税体系等税制改革势在必行。

Comparison and Analysis of Tax System

Since 1990s,innovations have been found in tax theory and methods all over the world,tax system focuses on fairness in developed countries while in most developing countries,it focuses on efficiency.In 1994,after the reform of tax system in China,a new system was formed which centered on turnover tax and income tax and took other kinds of tax as the auxiliary part.And this enhances the role of tax in organizing fiscal income and macroeconomic control.However,with the change of social economic situation,problems of tax system emerged gradually.Therefore,it is of great necessity to reform tax system in China.