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本文从税收中性理论入手,结合我国经济结构现状,分析了税收政策调整面临的主要矛盾,提出贯彻科学发展观、建设和谐社会的税收政策取向应是:在坚持“效率优先、兼顾公平”的原则下要转向侧重于公平;在促进区域协调发展的过程中要转向侧重于行业发展;在大力发展高新技术产业的同时充分考虑就业、再就业的税收政策;在统筹城乡发展的同时充分考虑涉农税收政策的调整。
Starting from the theory of tax neutrality and combining with the current situation of our country’s economic structure, this paper analyzes the main contradictions in the adjustment of tax policy, and proposes that the tax policy orientation of implementing the scientific development concept and building a harmonious society should be: adhere to the principle of “giving priority to efficiency and giving consideration to fairness” In the process of promoting the coordinated development of the region, we should shift our focus to the development of the industry; give full consideration to the tax policies of employment and reemployment while vigorously developing the high-tech industries; give full consideration to the development of the urban and rural areas Agricultural tax policy adjustments.