“十二五”时期税制改革之我见  

Some Opinions about the Tax Reform during the Period of the 12th Five-year Plan

作　　者：王乔[1] 陈荣[1] 

机构地区：[1]江西财经大学财税研究中心

出　　处：《税务研究》2011年第10期34-38,共5页

摘　　要：《中华人民共和国国民经济和社会发展第十二个五年规划纲要》为"十二五"时期的税制改革指明了方向,但税制改革是一个系统工程,就目前的形势来看,本文认为,"十二五"时期的税制改革需着力解决增税还是减税、直接税与间接税、中央税和地方税、收入分配与经济发展方式等四个主要问题,并应着力做好增值税征税范围的扩大、综合和分类相结合的个人所得税制度的实施、资源税和房地产税的改革等四个主要税种的重整、以保证税制改革目标的实现。The tax system reform is a systematic project although the guidelines have been specified in the 12th Five-year National Economic and Social Development Plan of the People＇s Republic of China. This paper argues that under the current situation, great efforts should be made to resolve the main problems in the fields such as tax increase/reduction, direct/ indirect taxes, central/ local taxes and income distribution and economic development mode. Efforts should be made to expand the VAT scope, to implement the comprehensive and classified personal income tax system and to reform the resource tax and the real estate tax to ensure the achievement of the tax reform objectives.

关 键 词：“十二五”时期 税制改革税种 

分 类 号：F812.42[经济管理—财政学]