摘要
"十二五"时期,为顺应我国经济社会发展的需要以及完善财税体制自身的诉求,政府推行了一系列税制改革措施,并取得一定的成效。然而,我国现行税制还存在不少问题,"十三五"及未来一段时期里,税制改革依然任重而道远,还需要进一步改革与完善现行的主要税种,借此优化税制结构、完善地方税体系、凸显税收公平分配功能,推进我国生态文明建设和经济社会可持续发展。
During the 12th Five-Year Plan period, to meet the needs of economic and social development and improve the fiscal and taxation system, the Chinese government has carried out a series of tax reform measures and achieved some results, but there are still many problems in the current tax system of the country. China will still have more work to do in the tax reform during the 13th Five Year Plan period and the coming period. The existing categories of taxes need to be reformed and improved further to optimize the taxation structure, to perfect the local tax system, to highlight the equitable tax distribution function and to promote the ecological civilization construction and sustainable economic and social development.
出处
《税务研究》
CSSCI
北大核心
2015年第11期3-8,共6页
基金
国家社科基金重点项目"法制中国背景下的税收制度建设研究"(项目编号:14AZFD087)阶段性研究成果
