| 浅议当前税制改革的三忧 |
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| 引用本文： | 孔晓莉,董再平. 浅议当前税制改革的三忧[J]. 税务与经济, 2005, 0(6): 74-75 |
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| 作者姓名： | 孔晓莉 董再平 |
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| 作者单位： | 广东经济管理学院,财政与金融系,广东,广州,510400 |
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| 摘 要： | 当前,税制体制改革存在财税体制不兼容、税务机构不合理、税制结构不合理三忧,使财税体制改革出现很多困难。应从以下几方面进行全面配套的财税体制改革:适当下放财权,适当上收事权;调整税种,完善税制;深化税务机构改革。
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| 关 键 词： | 税制改革 财税体制 税务机构 税制结构 |
| 文章编号： | 1004-9339（2005）06-0074-02 |
| 收稿时间： | 2005-08-29 |
| 修稿时间： | 2005-08-29 |
A Discussion on the Reform of the Present Tax System |
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| KONG Xiao-li,DONG Zai-ping. A Discussion on the Reform of the Present Tax System[J]. Taxation and Economy, 2005, 0(6): 74-75 |
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| Authors: | KONG Xiao-li DONG Zai-ping |
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| Affiliation: | Finance and Monetary Department, Economic Administration College of Guangdong, Guangzhou 510400, China |
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| Abstract: | At present,there exist incompatible tax systems,unreasonable tax agencies and unreasonable tax structures in the tax system reform,which make a variety of difficulties in the tax reform.So the reform should start with the following:Carrying out the tax reform with the complete sets of equipment;transfering the financial power to lower levels suitably and controlling administritive power suitably;regulating tax categories;perfecting tax systems and changing tax mechanisms deeply. |
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| Keywords: | reform of tax system finance and tax system tax agency tax structure |
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