推进我国直接税制度建设的障碍与破解对策研究

发布时间：2018-11-23 11:56

【摘要】：当前,我国经济建设已经取得了举世瞩目的成果,人民生活和社会状况出现了翻天覆地的变化。随着"营改增"的加快推进,更加科学、高效的商品税制度也在逐步形成。但是,反观我国直接税制度建设,仅仅在所得税和一些小税种的设立上取得了一些成就,在房产税和遗产税制度建设方面的成果却寥寥无几。事实上,我国直接税制度建设的目标和方向早已明确,但由于对直接税制度建设面临的困难与障碍把握不到位,不能有针对性地破解建设过程中遇到的障碍,从而导致直接税制度建设进行缓慢乃至停滞不前。在这一背景下,本文对我国直接税制度建设的障碍进行分析和研究,并提出对应的破解对策。以期促进我国直接税体系更快、更顺利地形成,功能更有效、更充分地发挥。
[Abstract]:At present, China's economic construction has made remarkable achievements, people's life and social conditions have undergone earth-shaking changes. With the speeding up of "camp reform and increase", a more scientific and efficient commodity tax system is gradually formed. However, on the contrary, the construction of direct tax system in China has only made some achievements in the establishment of income tax and some small taxes, but very few achievements have been made in the construction of property tax and inheritance tax system. In fact, the goal and direction of the construction of the direct tax system in our country has long been clear, but because the difficulties and obstacles faced in the construction of the direct tax system have not been grasped enough, the obstacles encountered in the construction process cannot be solved in a targeted way. As a result, the construction of direct tax system is slow and even stagnant. Under this background, this paper analyzes and studies the obstacles to the construction of China's direct tax system, and puts forward corresponding countermeasures. In order to promote China's direct tax system faster, more smooth formation, more effective, more fully play.
【作者单位】：河北大学;
【基金】：国家社科基金项目“经济社会转型背景下我国直接税制度发展的约束条件与完善对策研究”(14BJY169) 河北省百名优秀创新人才项目“税制结构非均衡背景下我国直接税的功能评价与优化路径”的阶段成果
【分类号】：F812.42

【共引文献】