税制改革与税收政策取向分析（Tax system reform and tax policy orientation analysis）.docVIP

税制改革与税收政策取向分析（Tax system reform and tax policy orientation analysis） Tax system reform and tax policy orientation analysis Tax system reform and tax policy orientation 2008-12-20 15:10:28 Abstract: tax reform involves not only the optimization of the tax system itself, but also need to face the tax reform and the macroeconomic environment and macroeconomic regulation and control is closely related to the overall tax reform must be internal requirements and the requirements of macro-control organically. From this point of view, this article analyzes the content of the new round of tax reform. Key words: tax reform; tax policy; macro control Under the condition of developing market economy, tax revenue has two basic functions: raising state revenue and carrying out macro adjustment and control of economic operation. The creation and perfection of any tax system, including the establishment and adjustment of tax categories, tax items and tax rates, can exert a certain regulatory effect on economic operation while raising revenue. As far as a tax system is concerned, no matter how perfect the reform scheme is, the timing of the reform is also crucial. When the tax control and the economic situation are consistent with the macro-control requirements, tax reform can be successfully launched; otherwise, it will be difficult to launch. That is to say, the tax reform involves not only the optimization of the tax system itself, and also need to face the tax system reform of the macroeconomic environment and macroeconomic regulation and control is closely related to the overall tax reform must be internal requirements and the requirements of macro-control organically. First, the gradual implementation of value-added tax, from production to consumption From the point of view of perfecting tax system, it is necessary to transform production type value-added tax into consumption type value-added tax. Chinas 1994 VAT reform, starting from the control of fixed investment scale expa