| | | | | 市场经济完善过程中的税收制度建设 | | | 夏杰长 | | | 中国经济生活的市场化程度已经明显提高 ,在市场经济完善的过程中如何构建起相应的税收制度是一个重要而紧迫的问题。今后一段时期需要做的工作有 :适应市场经济的需要 ,适时转换税制结构模式 ,构建起流转税与所得税并重的双主体税种 ;建立与市场经济微观主体———现代企业制度相适应的税收制度 ;科学划分政府间税种并积极推进税费改革 ,完善和规范财政收入体制 ;适时开征社会保障税 ,为市场经济制度的有效运行提供基础性条件。
【作者单位】：武汉大学商学院博士后流动站 湖北武汉430072
【关键词】：市场经济;税收制度;经济体制;改革
【分类号】：F812.42
【DOI】：cnki:ISSN:1004-4892.0.2002-02-004
【正文快照】：
一、 2 1世纪中国经济体制的基本格局 :社会主义市场经济体制将日臻完善1 . 2 0世纪末市场化程度已明显提高 ,社会主义市场经济体制框架已初步建立到 2 0世纪 90年代末 ,我国的双重体制格局还没有彻底改变。不过 ,即使仍然沿用“双重体制” ,也是非国有经济这一新的体制成分以 | | |
| | |  推荐 下载CAJ全文  下载PDF全文 | | | CAJViewer7.0阅读器支持所有CNKI文件格式，AdobeReader仅支持PDF格式 | | | | Constructions of Tax Revenue System During the Course of Improvement of the Market Economy | | | XIA Jie_chang (Post_doctoral Mobile Centre of the Commerce School of Wuhan University;Wuhan 430072;China) | | | As Chinas economy shifts more into a market_oriented one,the problem of how to establish a corresponding tax system during the course of improvement of the market economy becomes more and more important and impending.So much work has to be done henceforth:first,in order to meet the needs of the market economy,we need transform the structure and model of the tax system and set up a double_subject category of taxes which should include both the sales tax and the income tax;second,a tax system accustomed to the modern enterprise system,which is the micro main body of the market economy,should be established;third,we need differentitate the inter_government category of taxes with a scientific method,and vigorously move forward the reform of taxes;the fiscal revenue system also must be improved and standardized.At last,we need carry out collecting social insurance taxes in a bid to provide a substancial access to the effective running of the market economy system.
【Keyword】：market economy;tax system;economic systems;reform |
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