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自1994年以来的20年税制改革是逐步构建与社会主义市场经济体制相适应的税制的过程。中共十八届三中全会召开以来,在新的历史起点上,税收制度的功能和作用得到了极大的提升和强化:它不仅要在经济领域,而且要在包括经济、政治、文化、社会、生态文明等在内的领域履行功能和发挥作用。本文在分析我国目前税收制度存在问题的基础上,就如何构建促进社会公平的现代税收制度提出一些建议。
The 20-year tax reform since 1994 is a process of gradually constructing a tax system that is compatible with the socialist market economic system. Since the Third Plenary Session of the 18th CPC Central Committee has been held, the function and role of the taxation system have been greatly enhanced and strengthened at the new historical starting point: not only in the economic field, but also in areas including economics, politics, culture and society , Ecological civilization, etc. to fulfill their functions and play a role. Based on the analysis of the current tax system in our country, this paper puts forward some suggestions on how to construct a modern tax system that promotes social fairness.