摘要
和谐社会建设要求我们用更宽阔的视野考察税收。本文通过对近几年来税收与国民经济运行的总量和结构的分析，认为必须按照和谐社会理念加快新一轮税制改革；运用建设和谐社会的基本理念，对已经启动的新一轮税制改革中的几个重大问题提出了个人的看法及改革构想：降低宏观税负、做优增值税、做强个人所得税。
The construction of a harmonious society requires that we should make a survey of tax revenue with a broader vision. Through the analysis of the structure and the total volume of the operation of national economy and the analysis of tax revenue in recent years, this thesis aims to state that it is imperative to speed up a new round of tax reform in compliance with the concept of the construction of a harmonious society. Based on such a concept, it also aims to advance the author＇s personal view on several major problems encountered in the new round of tax reform which is now under way as well as the author＇s thinking on what should be done in this reform, that is, to lighten the tax burden on a macro scale, to optimize added value tax, and to increase personal income tax.
出处
《公共管理求索》
2006年第1期86-91,共6页
PUBLIC ADMINISTRATION RESEARCH
关键词
和谐社会
税制改革
增值税
个人所得税
harmonious society, tax reform
value tax
personal income tax
