多元目标约束下的我国税制改革  

A Path Selection for the Tax Reform under the Multi-objective Constraint in China

作　　者：白宇飞[1] 高凌江[1] 

机构地区：[1]北京第二外国语学院经贸与会展学院

出　　处：《税务研究》2015年第9期77-81,共5页

基　　金：2013年度教育部人文社会科学研究青年基金项目"多重目标约束下的我国税制结构优化研究"(项目编号:13YJC790031)的阶段性成果

摘　　要：新一轮税制改革是经济发展步入"新常态"背景下全面深化改革的有机组成和重要步骤。本轮税改不是对原有税制简单的修修补补,而是为促进国家治理体系和治理能力现代化而进行的系统改革。本文系统梳理了新一轮税制改革的背景、目标约束、原则,并提出了具体的路径选择。As the economic development steps into the ＂New Normal＂ in China, a new round of tax reform will become one of the organic components and essential steps of all round deepening reform. Instead of making some simple changes to the previous tax system, this round of tax reform is a systematic one to be implemented in an effort to boost the modernization of national governance system and governance capacity.？This paper analyzes the background, objective constraints and principles of the tax reform systematically. Finally, the paper puts forward a concrete path selection for the tax reform.

关 键 词：税制改革 多元目标 路径选择 

分 类 号：F812.42[经济管理—财政学]