改革开放30年来税收理论发展的历程  

A Review on Chinese Tax Theory Development over the Past 30-year Reform and Opening-up Process

作　　者：许建国 李波 

机构地区：[1]中南财经大学财税学院

出　　处：《税务研究》2008年第10期11-15,共5页

基　　金：国家社科基金项目"财政转移支付规范化和法制化研究"(07CFX023)的阶段性成果

摘　　要：本文回顾了改革开放30年来我国税收理论发展的三大阶段,分析总结了不同阶段税收理论的特点。总结回顾过去30年我国税收理论研究的丰硕成果和发展历程,有助于正确认识当前我国税制改革中存在诸多问题的实质,更好地坚持市场化改革和对外开放的税制改革基本方向,从而推动我国税收理论的进一步繁荣,为当前和今后我国税制改革所面临的疑难、困惑与挑战找到解决之策。This paper reviews the development of Chinese tax theory over the past 30-year reform and opening-up process. The development process of the theory is classified into three phases with respective distinctive features. Such summarized and reviewed theoretical fruits and development process are conducive to achieve a full and correct understanding on the central points of problems occurring in the country＇s current reform of tax system, and improve the market-oriented and opening-up-oriented reform of tax system. As a result, this will promote the Chinese tax theory to be more prosperous, and help find the solutions to problems, perplexities and challenges in the country＇s present and future tax reform.

关 键 词：税制改革 税收理论 回顾 

分 类 号：F812.42[经济管理—财政学] G622.46[文化科学—教育学]