新一轮税制改革应该如何迈步  

How to Proceed a New Round of Tax Reform

作　　者：刘尚希[1] 应亚珍[1] 

机构地区：[1]财政部财政科学研究所

出　　处：《税务研究》2005年第7期33-38,共6页

摘　　要：要确保税制改革的有效和成功,需要全面的、多层次的思考,而指导税制基本设计的是税制改革的基本理念。本文以全新的思维,在税制优劣的评判标准、税制设计的基本导向、税收工具的作用、税制设计中的成本意识、税收征管能力约束以及国外税制借鉴等税制改革背后的基本理念做了较为系统的论述。In order to ensure its effectiveness and success, one should give a comprehensive consideration from all aspects of the tax reform. Among these aspects, the basic concepts of the tax reform provide a guideline for design of reform. This paper provides a systematic research on basic concepts of the tax reform such as criterion to judge the tax system, basic requirement of a tax system, use of tax instruments, restriction on tax collection and administration ability, and reform experience in other countries.

关 键 词：税制改革 基本理念 税制设计 基本设计 评判标准 税收工具 成本意识 能力约束 税收征管 多层次 借鉴 

分 类 号：F812.42[经济管理—财政学] G623.2[文化科学—教育学]