新中国成立六十年以来的税制变迁与发展  

The Vicissitude and Development of Tax System in the Past 60 Years of New China

作　　者：郭朝蕾[1] 

机构地区：[1]南京航空航天大学

出　　处：《毛泽东邓小平理论研究》2009年第8期23-29,共7页Studies on Mao Zedong and Deng Xiaoping Theories

摘　　要：新中国成立60年以来的税制变迁过程,一直是与共和国社会主义建设和发展的进程相一致的。以1978年为分界线,中国的税制变迁可以分为改革前与改革后两个阶段。改革前的税制是在计划经济思想指导下,沿着"非税论"的路径发展的。改革后的税制发展,由市场化取向改革开始,经过不断改革最终与社会主义市场经济体制融为一体,成为社会主义公共财政体系的重要组成部分。The vicissitude of new China’s tax system in the past 60 years has been consistent with the process of republic’s socialist construction and development. It can be divided by 1978 into two stages, which is the one prior to and another after reform. The tax system prior to the reform had been developing along the 'non-tax' doctrine under the instruction of planned economy. The development after the reform has been going with a market orientation. After continual reform, the tax system has integrated with the socialist economic system and become an important part of the socialist public financial system.

关 键 词：税制变迁 计划经济 社会主义市场经济 公共财政体系 

分 类 号：D61[政治法律—政治学]