摘要
十一届三中全会以来,中国的经济体制格局变动基本上是沿着"计划经济——计划经济为主、市场调节为辅——有计划的商品经济——社会主义市场经济"的轨迹运行的,这其实就是中国的市场化进程。中国的税收理论也正是围绕着这一进程不断展开、深入、创新和发展,自始自终贯穿并服务于改革开放这一伟大历史进程,从而建立起具有中国特色的社会主义税收理论体系。
Since the Third Plenary Session of the l lth CPC Central Committee, the pattern of China＇s economic system is basically changed along the track of ＂planned economy＂ - ＂taking the planned economy as the mainstay and market regulation as a supplement＂ - ＂planned commodity economy＂ - ＂socialist market economy＂, which is actually a process of marketing in China. Centering on this very process, China＇s tax theory has developed, innovat- ed and challenged itself. Besides, it has all along permeated and serviced the great historical process of reform and opening up, so as to build the theoretical system of socialist taxation with Chinese characteristics.
出处
《广西经济管理干部学院学报》
2009年第1期83-88,共6页
Journal of GuangXi Cadres College of Economic and Management
关键词
税收理论
经济体制
税制
tax theory
economic system
taxation
