中国税务改革的思考.doc

摘要 税收，是国家或政府为实现其职能的需要，凭借其政治权力，按照预定的标准，强制无偿地征收货币或实物的一种形式。它其实是一种分配，一方面为政府筹集财政收入，一方面通过物质利益机制调节经济，达到一定的经济、政治及社会目的。经济是一切分配的基础，同样也是税收分配的基础。税收，既是一个经济范畴又是一个历史范畴。制度，是社会游戏的规则，是人们创造的，用以限制人们相互交流行为的框架。税收制度属于上层建筑范畴，必然受社会生产力发展水平的制约，受一国一定时期的经济体制、政治体制，甚至社会文化历史习俗等因素的制约，作为历史范畴的税收必然有着历史的积淀，受着相同的、不同的亦或是相近的社会历史文化的浸润、影响。中国是世界文明的发祥地之一，同时也是最早出现税收的一个国家。一个国家税收的好坏、结构是否合理，对经济的发展和社会的稳定起着非常巨大的作用鉴于我国自改革开放以来经济的飞速发展现状，对我国的税收不断提出了新的要求和挑战。试图通过对我国税收的发展历程做一回顾和展望，为我国税收制度的进一步完善和发展提供依据。 Abstract Tax, is the national or the government to realize its function needs, with its political power, according to the predetermined standard, mandatory freely collection of currency or forms of a form.It is actually a kind of distribution, on the one hand, to raise fiscal revenue for the government, on the one hand, through adjusting the economic material benefit mechanism, to achieve a certain economic, political and social purposes.Economy is the basis of all distribution, but also the foundation of tax distribution.Taxes, is both a economic category is a historical category.System, is the social rules of the game, is to limit the people to create the framework to help people communicate behavior.The tax system belong to superstructure areas, inevitable suffer social productivity development level of restricted by one country certain period, the economic system and political system, and even the social culture history custom restricted by many factors such as a historical category, the tax inevitable historical accumulation, suffer the same different also or close the social history culture infiltrates.China is one of the cradles of world civilization, but also one of the earliest state tax the stand or fall of a state tax structure whether reasonable, for economic development and social stability plays a huge role in China since since reform and opening up in the rapid economic development of Chinas tax status of continuously put forward new demands and challenges. Keywords:taxation;econ