当前税收调控面临的约束与政策选择（Restriction and policy choice of current tax control）.docVIP

当前税收调控面临的约束与政策选择（Restriction and policy choice of current tax control） Restriction and policy choice of current tax control Restraint and policy choice of current tax control 2008-12-20 15:11:20 Since the market reform, every phenomenon in our economic life has been emphasized, and the macro-control has been stressed and implemented. It should be said that the higher the market level, the more emphasis on macroeconomic regulation and control of economic regulation and economic regulation of indirect regulation, that is, market-oriented regulation and control. But in fact, since 1998 China began to actively implement macro-control fiscal policy primarily for direct regulation and macro-control in 2004 3, beginning in April to prevent the economy from overheating is the main administrative regulation of land control, credit control . This shows that Chinas macro-control has not been market-oriented, indirect economic regulation and control based. The reason is that, as far as taxation is concerned, its macro control role still faces the following major constraints or obstacles. 1., the degree of marketization needs further improvement. Since the reform and opening to the outside world, the marketization of our country has been continuously improved. Its basic performance: first, non -. The rapid development of economy, the proportion of state-owned economy is rising, with public ownership as the main body and the common development of multi ownership economy initially formed; two is the significant progress made in the reform of state-owned enterprises, the majority of large and medium-sized state-owned enterprises to establish a modern enterprise system, a large part of small state-owned enterprises carried out reform; three is the decisive victory the price reform, capital and labor market scale and perfect; four is to meet the requirement of market economy, fiscal and financial reform plan has already achieved a major breakthrough, the macro framework of regulation