为在我国建立起完善的税收制度而积极改革

建立比较完善的税收制度至少应体现五点特征 :(1)不同所有制税收政策必须是同一的 ;(2 )涉外税收必须有利于我国参与经济全球化 ;(3)税制基本构架必须符合中国基本国情 ;(4)能较好地发挥对收入分配社会调节器作用 ;(5 )有利于发展经济、激活企业 ,轻徭薄赋。并要解决好四个理论问题 :(1)坚持“双主体”理论 ;(2 )实施国民待遇、一视同仁原则 ;(3)如何正确处理中央与地方关系 ;(4)正确确定税收调节“基点” ,方法上要综合设计、稳中求进、分步实施。

Take Active Reforms to Perfect China''''s Tax System

A comparatively perfect tax system should embody the following 5 characteristics:1.Different ownership should be governed by same tax policies. 2.Tax policies governing foreign enterprises should be beneficial to China's participation into economic globalizaion. 3.The basic framework of tax system should be based on the Chinese situation. 4.The tax system can effectively adjust the income distributions. 5.The tax system should be conductive to economic development, rejuvenate enterprises and ease the tax burden. To perfect our tax system, we should adhere to the "Double Principal Parts" theory, implement national treatment policy and keep to the theory of treating every one equally without discrimination. At the same time, the relations between the central government and local governments should be correctly handled and a reasonable "starting point" should be defined. To fulfill our task, a comprehensive and progressive method will be appropriate.