社会主义市场经济与税制改革  

Socialist Market Economy and Tax System Reform

作　　者：罗晓林[1] 

机构地区：[1]广东商学院税务系

出　　处：《广东商学院学报》1994年第4期12-16,34,共6页Journal of Guangdong University of Business Studies

摘　　要：新税制改革是建立社会主义市场经济体系的客观要求,而且完善的税制可以为推进社会主义市场经济服务。税收在现代企业制度的建立和完善、政府职能转变和宏观经济调控以及社会收入合理分配等方面都具有积极的作用。1994年新税制改革基本适应了这些方面的改革要求,但仍有需进一步完善的方面。The establishment of Socialist Market Economy calls objectively for the reform of tax system, and the perfect tax system can advance the development of Socialist Market Economy. Taxes play an active part in the construction and perfection of mordern business management and the transformation of government's functions. And they can facilitate the control and regulation of macroeconomy, also in the equitable distribution of social income. The 1994 New Tax System meets these requirements basically, but it still needs to be further perfected.

关 键 词：经济改革 社会主义市场经济 税制 

分 类 号：F812.42[经济管理—财政学]