摘要
１９９４年我国实行了以分税制为特点的建国以来最大的一次税制改革，初步建立起与市场经济体制相接轨的税制体系。以税负、税种、税率、税权结构为主要构成的税制结构向着优化的方向，作出了较大的调整和改革，取得了巨大成功。随着市场经济的不断深化，各项经济改革配套措施的陆续出台，以及市场消费需求发生的新变化，也暴露出一些问题，需尽快给予解决。
The most important tax system reform characteristic of tax distribution system operated in 1994, and a tax system combined with the market economic system was set up. An obvious adjustment has been made based on tax burdens, tax categories, tax rate and tax right as the main tax system and a great success has been made. But meanwhile some problems appears with deepening market economy, publishing the supporting measures of economic reforms and new change of the consumer demand. These problems should be resolved as quickly as possbile.
出处
《税务与经济》
北大核心
2000年第2期4-8,共5页
Taxation and Economy
关键词
税制结构
税负结构
税种结构
税率结构
税权结构
tax structure
analysis of the present situation
consideration of reform
structure of tax burdens
structure of tax categories
structure of tax rate
structure of tax right
