摘要
改革开放以来,我国的税收法治建设已经走过了三十年的风雨历程,从1978年的改革开放到2001年正式加入WTO,从1984年的工商税制改革到1994年的分税制改革,再到2008年的两税合并,这期间中国的税收法治取得了翻天覆地的变化。面对日趋激烈的国际竞争,我们需要认真总结三十年来所取得的经验教训,为我国未来的税收法治建设奠定更加更加坚实的基础。
Since the reform and opening- up, China has witnessed thirty years of the taxation law construction. During the process from the reform and opening- up in 1978 to joining into WTO formally in 2001, and from the reform of business taxation in 1984 to the reform of tax sharing in 1994, then to the consolidation of the taxes imposure on overseas- funded enterprises and domestic enterprises in 2008, taxation by law has experienced great changes in China. Facing increasingly tense international competition, we need to draw the lessons over thirty years in a sincere way and establish more solid foundation for future developments.
出处
《财经科学》
CSSCI
北大核心
2008年第8期1-9,共9页
Finance & Economics
关键词
税收法治
税制
改革开放三十年
Taxation by law
Taxation system
The reform and opening- up over thirty years
