关于我国税收整体优化的思考

在我国市场化改革的进程中,税收发挥了重要作用.但随着我国市场经济体制的逐步建立,现有税法立法体制、税收分配体制、税收结构及税种设计等方面已不适应发展变化了的经济形势,需要进行全面改革和优化.本文在对现行税收立法、税收分配制度、税收结构等方面存在的问题进行全面分析的基础上,提出了进一步改革优化的政策建议.

On Overall-optimization of Chinese Tax Revenue

Tax revenue plays a major part in the process of marketing reform. However, with the gradual establishment of market economic systems, the present legislation and distribution system of tax revenue, and its structure and the design of its type, etc, cannot keep up with the development of Chinese economy. Therefore, it is necessary for us to reform and optimize them fully. The author analyzes the problems existing in legislation, distribution system and structure, etc, of present tax revenue, and puts forward some advice on how to reform and optimize them further.