简析新中国税收制度的历史演变  

Analysis of Historical Evolution of Chinese Tax System

作　　者：李昂[1] LI Ang(Hebei University of Technology, Academy of Marxism, Tianjin 300401, China)

机构地区：[1]河北工业大学马克思主义学院,天津300401

出　　处：《邢台职业技术学院学报》2016年第6期47-50,共4页Journal of Xingtai Polytechnic College

摘　　要："营改增"的全面实行,标志着国家又一重大税制改革的开始。回顾新中国成立后的多次改革,总体上,我国的税收制度改革可以分为两个阶段,改革开放前和改革开放后。在每一个阶段,国家领导人和税务部门都在积极探索一种最适合我国发展情况的税收体制,可以从中吸取经验教训,为建设中国特色的社会主义税收,放开脚步,开拓前进。The full implementation the ＂business tax changed to added-value tax,＂ marks another major tax reform in China. Recalling the reforms after the founding of New China is very necessary and meaningful. Some are relatively smooth, some suffered setbacks, some gave us successful experience and some offered us the lessons from failure. As a whole, tax reform can be divided into two stages, i.e. before reform and opening and after reform and opening. In each stage, state leaders and tax department were exploring fitted tax system. We absorb successful experiences and lessons ＇from the past and go ahead for the construction of socialism with Chinese characteristics taxation.

关 键 词：税收制度:税制改革 历史演变 

分 类 号：F812.42[经济管理—财政学]