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社会主义市场经济条件下,中性税收制度有其存在的土壤吗?回答是肯定的,只是需要我们转变切入的角度,把税收对经济“完全避免扭曲”的最优理想中性转向对效率和市场机制“尽可能地减少扭曲”的次优中性。在社会主义市场经济运行和税制建设中,处理好税收中性和税收调控的关系,突出税收中性的主体地位,辅之以“有限”且“有效”税收调控,逐步逼近理想的中性税制。
Under the socialist market economy, does the neutral taxation system have its existence soil? The answer is affirmative, but only needs us to change the angle of cut-in and to shift the optimal ideal neutrality of taxation to “completely avoid distortions” in the economy toward the efficiency and Market mechanism “Minimizes distortions” as sub-optimal neutrality. In the socialist market economic operation and tax system construction, the relationship between tax neutrality and tax control should be properly handled, the tax-neutral main body should be highlighted and supplemented by “limited” and “effective” tax control to gradually approach the ideal neutral tax system .