学术
摘 要:
“单一税”的税制设计模式,体现了拓展税基、降低税率、简化征管的中性税收思想。在我国税制改革中引入单一税的理念,符合社会分工演进中的税制调整趋势,有助于免除经济性重复征税。我国连续多年的预算超收,也具备了启动单一税改革的财力基础。在改革路径上,需要结合现实国情,逐步调整主体税种结构,实行长期性的低税政策。[著者文摘]
文章出处:
《经济问题》-2007年10期 -114-116页
栏目信息:
分 类 号:
文献标识码:
A
文章编号:
1004-972X（2007）10-0114-03
The New Tax System Reforms： From the fiat Tax Perspective
MA Cai -chen （Institute of Finance ＆ Trade, Chinese Social Science Academy, Beijing 100836, China）
Abstract:
The flat tax pattern of tax system design embodies the neutral tax ideology to expand tax base, lower tax rates and simplify tax levies. The introduction of the fiat tax concept into Chinese tax system reform accords with the trends of the tax system adjustment in the process of social division and helps to avoid economical repetition of taxation, China has realized excess budget incomes continuously for years which build the financial basis to initiate the fiat tax system reform. In the course of reform, we should adjust the structure of major tax categories gradually and cant out long - term low tax policies according to the current situation of China＇s tax practice.[著者文摘]
Key words:
flat tax; tax system reform; macro - tax burden; excess budget incomes
基金资助:
教育部人文社会科学研究青年基金项目“中国创业投资发展中的财政金融政策研究”（05JC790108）;审计署审计科研课题“地方预算执行中超收资金使用的审计问题研究--理论框架、机制设计与实施策略”（07SJ020001）
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