摘要
近十多年来,我国的税收增长率始终保持在较高水平,大大高于GDP的增长率。在税收高额增长的同时,所反映出来的税收收入结构问题也日益明显,增值税"一税较大"的局面已对经济持续发展产生不良影响。应抓住当前税收总量丰沛、特别是财政收入超预算增长的好时机,进一步推进新一轮税制改革,以达到优化税制环境,进而促进国民经济健康稳定发展的目的。
During recent decade, the growth rate of taxation in our country keeps in a higher level, largely higher than the growth rate of GDP. At the same time, the problem of structure of tax revenue is increasingly obvious, i.e. the dominant situation of value-added tax has had a deleterious effect on incessant development of economy. Hence, we should take the perfect opportunity of abundance of taxation gross, especially extra-budgetary increase of finance revenue to further new tax reformation, obtain optimum taxation environment, and realize the aim to promote healthy and steady development of national economy.
出处
《商业经济》
2008年第1期39-40,44,共3页
Business & Economy
基金
2007年哈尔滨商业大学研究生创新科研项目
<全面推进我国新一轮税制改革的可行性与对策研究>
项目编号:YJSCX2007-0079HSD
关键词
税收收入
超预算收入
税制改革
tax revenue, extra-budgetary revenue, tax reformation
