共和国70年税制变迁:历程、脉络和经验  

China’s Tax System Reform in the Past 70 Years: Process, Evolvement Venation and Experience

作　　者：李万甫[1] Li Wanfu

机构地区：[1]国家税务总局税收科学研究所

出　　处：《财政研究》2019年第10期3-11,共9页Public Finance Research

摘　　要：新中国成立70年以来,税收制度在不同历史时期经历了一系列变迁,不仅反映了我国社会政治经济发展的内在流变,体现了政府与市场关系的深层变革,更为社会主义市场经济的培育壮大提供了深远动力。本文从社会经济背景、演进路径、标志事件和阶段特征四个维度,分阶段梳理了共和国70年税制变迁的历程和脉络,并在此基础上归纳总结了一些普适性经验,以期为当前推动税制改革和建立现代税收制度提供有益的历史借鉴。Since the founding of the People’s Republic of China 70 years ago,the tax system has undergone a series of reforms in different historical periods,which embodies the internal changes of China’s social,political and economic context,reflects the deep-level transform of the relationship between the government and the market,and provides a far-reaching impetus for the cultivation of the socialist market economy.This paper intends to sort out the process and evolvement venation of the tax system reforms in the past 70 years from the dimensions of every stage’s social and economic context,evolution path,symbolic events and stage characteristics.Based on the detailed analysis,the paper summarizes some valuable experience,in order to provide useful historical reference for the current promotion of tax system reform and the establishment of modern tax system.

关 键 词：共和国70年 税制变迁 现代税收制度 

分 类 号：F812[经济管理—财政学]