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通过观察了税制结构的发展,可以表明我国的经济发展程度会对国家税制结构有一定影响。1994年的分税制改革使税制结构经过几番变革,仍然与我国迅速成长的经济不相匹配。“十一五”期间,我国税制结构的变革充分地促进了产业结构的优化和国民经济的快速进步。接着,中央提出了调减营业税的策略,并决定扩大增值税的征收范围,我国的主体税种将面临新的局面。
By observing the development of the tax structure, it can be shown that the degree of economic development in our country will have an impact on the state tax structure. The tax-sharing reforms of 1994 led to several changes in the structure of the tax system that still do not match the rapidly growing economy in our country. During the 11th Five-Year Plan period, the change of the taxation system in our country fully promoted the optimization of the industrial structure and the rapid progress of the national economy. Then, the central government put forward the strategy of reducing sales tax and decided to expand the scope of levying of value-added tax. China’s main taxes will face a new situation.