深化财政税收体制改革,切实提高我国税收水平  

Deepening the Reform of the Fiscal and Tax System to Improve China's Taxation Level

作　　者：王娅利 WANG Ya-li(Jiaxian Organs and Institutions Social Pension Fund Management Center,Yulin 719299,China)

机构地区：[1]佳县机关事业单位社会养老保险基金管理中心,陕西榆林719299

出　　处：《中小企业管理与科技》2019年第3期53-54,共2页Management & Technology of SME

摘　　要：财政税收管理作为一项重要国家职能,是我国实施宏观调控的主要手段,也是我国市场经济繁荣发展的重要保障。然而,我国目前的财政税收体制仍存在着许多弊端,为顺应时代的发展,应大力开展财政税收体制的深化改革工作。论文针对我国财税体制中存在的不足,提出了具体的优化思路,旨在为深化财税体制改革、提高我国税收水平提供借鉴。As an important state function,fiscal tax administration is the main means of macro-control in China,and it is also an important guarantee for the prosperous development of China's market economy.However,there are still many disadvantages in the current fiscal and tax system in China.In order to adapt to the development of the times,China has vigorously carried out the deepening reform of the fiscal and tax system.In view of the shortcomings existing in China's fiscal and tax system,this paper puts forward specific ideas for deepening the fiscal and tax system reform and raising the tax level in China.

关 键 词：财政税收 体制改革 税收水平 

分 类 号：F810.42[经济管理—财政学]