我国税收的主要问题及税制建设完善的对策

我国目前的税收面临三大严竣问题:税收杠杆对科技进步的支持滞后,对可持续发展的基本国策和社会保障体系的建立也缺乏支持,对发展生产力,保护生态环境和对国民提供社会保障都不利;税收立法层次低、刚性不足,造成税收执法难;国民的纳税意识薄弱,偷漏税蔓延,税收流失严重。税制建设完善的对策必须包括对科技进步,可持续发展事业,社会保障制度形成支持的税种的设立;税法体系的完善;提高公民纳税意识和狠打偷骗税双管齐下。

Main Problems in Our Country''s Taxation and the Measures to Improve the Tax System

At the present day,there exist in Chi na' s taxation three major problems that merit our attention:(1)as an economic lever,taxation doesn' t bring its own role into full play;(2)the legislation of taxation has some shortcomings;(3)the people' s awareness of tax payment is still wea k.In light of these problems,we shou ld focus on the following aspects so a s to improve the tax system:making the taxation prom ote the development of social productive forces,especially the progress of science and technology;beginning to levy an environmental protection tax and a social security tax;improving the taxation law system;increasing the people' s awareness of tax payment and cracki ng down on criminal activities such a s tax evasion and tax fraud.