中国税制改革:回顾与展望  

Chinese Tax System Reform: Review and Perspective

作　　者：刘佐 Liu Zuo

机构地区：[1]中国法学会财税法学研究会

出　　处：《财政科学》2018年第8期19-22,共4页Fiscal Science

摘　　要：本文回顾了改革开放四十年来我国税制改革的主要内容,包括增值税的引进、税制改革进程、税制改革成效与未来展望。从四十年来的进程看,税制改革大体可以划分为三个阶段:起步阶段、改革深化阶段、改革完善阶段。税制改革成效卓著,税收收入持续快速增长,税收结构不断优化。今后可以落实税收法定原则、合理调整宏观税负、优化税制结构和完善主体税种为重点,全面深化税制改革,以取得新的重大进展。This paper reviews Chinese taxation reform in the past 40 years since the implementation of Reform and Opening-up Policy, including the introduction of VAT, the reform of tax system, and analyzes the effect of tax reform and future prospects. Looking back to the 40-year process, tax reform can be divided into three stages： the initial stage, the improving stage and the optimization stage. Tax reform has been successful, tax revenue continues to grow rapidly and tax structure has been optimized. In the future, we can focus on implementing taxation legislation, adjusting the macro tax burden rationally, optimizing the structure of tax system and perfecting the main taxes, to make great progress on the tax reform deepening.

关 键 词：增值税改革 税制改革进程 税制改革成效 税制改革展望 

分 类 号：F812.42[经济管理—财政学]