论中国税收制度的中性化改革-金融学专业论文.docxVIP

摘要I世界上每个国家都要面临经济繁荣和经济衰退的周期性变化。 摘要 I世界上每个国家都要面临经济繁荣和经济衰退的周期性变化。 因而各国政府要运用各种经济杠杆解决经济问题，开发经济潜力。 税收系统是一个重要的经济杠杆。许多经济学家研究税收系统理 论，旨在发掘出一种损失最小效益最大的最优税制。 税收中性理论的研究有助于建立这种最优税制。特别对于中 国，建立中性税收制度是进一步社会主义市场经济和加速经济体制 改革的重要环节之一，因而，不管从理论上还是实践上研究税收中 性理论都具有重要的意义。＼L 本文共分四章，第一章概述了税收中性原理的内涵；历史进程 和宏观经济政策效应。第二章为世界各国税收制度改革经验的借 鉴；第三章分析了中国深化税收制度改革的原因；最后一章，为我 国运用税收中性原理建立优化的中性税收制度提出建议。 √ 摘要关键词：税收中性中国．改革建议 ， 中国分类号：IV F812．42 文献标识码：A ABSTRACTEvery ABSTRACT Every nation of the world has to face the period of the economic prosperity and the period of the economic recession．Then the government should use various kinds of economic levers to result the economic problems and to explore the economic potential．Tax system iS one of the important economic levers．Many economists research the theory of tax system just wants to explore an optimum taxation obtain the maximum economic result at minimum tax costs． The research of tax neutrality will be helpful to establish the optimum taxation．Particularly、to China，with the deepening of the refom of the socialist market economy and the speeding up the restructuring of economic systems， establish the neutral taxation iS one of the key links．So。 theoretically or practically，the research of tax neutrality theory will be significant from all respects． This paper includes four chapters．The first chapter iS the outline of tax neutrality theory，introduces the boondocks；the course of history and the macroeconomic effects and policies of tax neutrality．The second chapter is about using the tax reform in various coun仃ies of the world for reference．The也ird chapter． analysis the reasons of the tax reforill in China．In the last chapter， give some advice to have a definite purpose to set up an optimum neutral taxation with tax neutrality theory in our country． Key Word：tax neutrality China reform advice ．3． 前言税收的历史可以追溯到奴隶制社会，我国可推至夏商周时代，居 前言 税收的历史可以追溯到奴隶制社会，我国可推至夏商周时代，居 今已有几千年的历史，但系统的税收思想却起源于两百多年前的亚 当·斯密的《国富论》。从良好的税收体制规范要求而言，中性税 收制度是符合市场经济机制正常运转的税收制度，其基本理论原理 源于税收中性理论。税收中性理论最早