| 新一轮税改致力于完成的六大任务 |
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| 引用本文： | 夏杰长.新一轮税改致力于完成的六大任务[J].山西财经大学学报,2003,25(6):15-19. |
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| 作者姓名： | 夏杰长 |
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| 作者单位： | 中国社会科学院,财政与贸易经济研究所,北京,100836 |
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| 摘 要： | 启动新一轮税制改革,首先必须明确它所要完成的任务。这些任务包括:恰当界定宏观税负水平;政府收入行为及其机制的规范化;融入经济全球化;与财政安排体系相协调;税收中性与税收调控相结合;提升国家竞争力。
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| 关 键 词： | 税制改革 宏观税负水平 税收中性 税收调控 |
| 文章编号： | 1007-9556(2003)06-0015-05 |
| 修稿时间： | 2003年10月1日 |
The Six Tasks for the New Round of Taxation Reform |
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| XIA Jie-chang.The Six Tasks for the New Round of Taxation Reform[J].Journal of Shanxi Finance and Economics University,2003,25(6):15-19. |
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| Authors: | XIA Jie-chang |
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| Abstract: | Before a new round of tax reform is launched, it is necessary to make it known the targets for the mission --- appropriate appraisal of the existing taxation system; regulating government revenue acquisition and its mechanism; economic globalization involvement; coordinating with the fiscal arrangement; combination of neutral taxation and economically involvement of taxation; promotion of national competitive advantage. |
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| Keywords: | tax reform broad level of taxation neutral taxation economically involvement of taxation |
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