对我国当前税收政策的分析和思考

自1994年税收体制改革以来,我国宏观经济环境发生了很大的变化,有效需求不足已成为当前乃至今后一个时期制约经济发展的主要因素。与此同时,我国税制总体上却未发生大的变化,现行税制的一些规定制约着国民经济的增长。针对我国现行税收政策对国民经济增长的不适应性,应采取相应的税制改革对策。

Research into current tax policy in China

Since the reform of the tax system in 1994, the macroeconomic environment in China has changed very greatly, and the lack of effective demand has already become the main factor that is to restrain the economic growth in China now and in the time to come. Meanwhile, the tax system in China hasn't changed to a dramatic degree, and some regulations of the current tax system are restricting the growth of the national economy. Analyzing inadaptability of current tax policy that doesn't accord with national economic growth, this paper has put forward the relevant countermeasures and suggestions to the reform of the tax system in China.