浅析深化税制改革应遵循的几个原则  

Some Principles to be Followed in Tax Reform

作　　者：周中文[1] 

机构地区：[1]江苏省沛县国家税务局,江苏沛县221600

出　　处：《辽宁税务高等专科学校学报》2000年第4期18-19,共2页Liaoning Taxation College Journal

摘　　要：在新形势下，要使我国的税收事业再创辉煌，深化税制改革应注意遵循以下几个原则；服务于经济发展的原则；尽可能控制税收成本的原则；法定主义原则；立足于为纳税人提供优质服务的原则；适度的惩治税务违法行为；坚持党政统一领导，加强与其他部门联系；与国际税制接轨的原则。：Under the new situation，the following principles should be followed in deepening the tax reform in order to make greater taxation achievements: To serve the development of economy; to reduce as much as possible the taxation cost; to adhere to legalism; to provide tax payers with excellent service; the rights for the tax organs to punish illegal tax practice should be suitable; to exercise the unified leadership of the Party and administration，to establish close contact with other administrative organs; to harmonize our tax system with that of the international community.

关 键 词：税收成本 法定主义原则 WTO 税制改革 原则 

分 类 号：F812.42[经济管理—财政学]