论文部分内容阅读
税收原则是一个体系,其中处于首要地位的原则决定了该体系的基本性质。不同的经济体制决定了不同的税收首要原则。效率原则是市场型税收原则体系的首要原则,而财政原则则是计划经济下的首要税收原则。在经历了25年的市场化改革之后,我国的税收原则体系仍未实现从计划型向市场型的转型,这就需要尽快实现从财政原则为主向效率原则为主的转变。
The tax principle is a system in which the primacy of the principle determines the basic nature of the system. Different economic systems determine different primary tax principles. The principle of efficiency is the primary principle of the system of market-based tax principles, while the principle of finance is the primary principle of tax under the planned economy. After 25 years of marketization reform, our country’s taxation principle system has not yet realized the transformation from a planned economy to a market-oriented one. This requires that the transformation from fiscal principle to efficiency principle be implemented as soon as possible.