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一、税种结构优化的决定因素 客观地分析我国的现实国情是税种结构优化的必然前提,而与税种结构密切相关的国情因素主要有以下3个方面: 1.市场经济的发展阶段分析。我国已经建立起了比较完善的工业技术基础,有了一定程度上的专业化分工,第一、二、三产业的结构布局已基本形成。但是,我们也还必须清醒地认识到,我国的工业化、市场化进程还未完成,不仅人均GDP较低,人口增长率较高,而且作为人口主体的广大农民的自给自足率还很高,这严重影响了我国的专业化分工及市场扩张的演进。而劳动力平均素质水平与少数高层次人才之间的巨大差距也使我国很难直接超越工业化阶段而进入知识经济与信息化时代。由此可知,在
First, the determinants of tax structure optimization objective analysis of China’s actual national conditions is the inevitable precondition for the optimization of tax structure, and closely related to the tax structure of the national conditions are mainly the following three aspects: 1. Market economy stage of development analysis. China has established a relatively perfect foundation for industrial technology. With a certain degree of specialization of labor, the structure and layout of the primary, secondary and tertiary industries have basically taken shape. However, we must also clearly understand that the process of industrialization and marketization in our country has not yet been completed. The rate of self-sufficiency is still high, not only for the low per capita GDP and for the high rate of population growth, but also for the large number of peasants who are the population main body Seriously affected China’s specialization and market expansion of the evolution of the expansion. The huge gap between the average quality of the labor force and a few high-level talents also makes it difficult for our country to directly surpass the stage of industrialization and enter the era of knowledge economy and informationization. This shows that in