摘要
新企业所得税法将于2008年1月1日起正式实施。下一步税制改革的重点是:稳步推进增值税转型改革,深化个人所得税改革,建立健全房地产税制,调节个人收入及财产分配差距,按照构建资源节约型和环境友好型社会的要求,积极推进资源税改革,积极研究开征社会保障税和环境保护税。
The newly-adopted Enterprise Income Tax Law of the People＇s Republic of China shall enter into forces on January 1, 2008. The focuses of the further tax system reform are discussed in this paper. The VAT transformation reform shall be pressed ahead steadily. The personal income tax reform shall be deepened. A housing and land tax system shall be established perfectly. The gap of personal income and property distribution between rich and poor shall be narrowed. According to the requirement of building a resource-saving and environment-friendly society, the resource tax system reform will be pressed ahead vigorously. And finally, more research should be done on levying social security tax and environment tax in China.
出处
《税务研究》
CSSCI
北大核心
2007年第9期3-5,共3页
