摘要
针对我国现行税收制度的弊端,从乘数、消费、投资三个角度研究了改革与完善税制的必要性和意义,探索了一些具体建议措施,其总体方向是降低大口径宏观税负比重,降低企业实际负担;提高税收占GDP的比重,以增强财政宏观调控能力;调整税制结构,发挥税收-收入再分配作用,促使居民更新消费观念,刺激个人消费;鼓励科研开发投入,鼓励企业投资于高新技术产业、基础产业,投资于西部,引导产业结构调整,实现经济可持续快速发展。
The disadvantages of current tax system are discussed in this paper. The necessity and significance of the taxation adjustment are analyzed in three aspects: consumption, investment and multiplier. Some specific measures and proposals are argued in this paper to solve these problems.The main purposes of adjustment are to reduce the ratio of the macro taxes bearing, to lower the real burden upon enterprises, to raise the ratio of tax revenue to GDP and to improve the tax structure. The adjustment aims at increasing the regulating ability of our government, making the tax - revenue function in reapportion, promoting citizen to change consuming conception, stimulating consumption, encouraging expense in scientific research, encouraging enterprises to invest more in high - tech industry,basic industry and in the west,leading the industry structure to be improved, ultimately speeding up the sustainable development of economy.
出处
《湘潭工学院学报（社会科学版）》
2002年第2期1-4,共4页
Social Science Journal of Xiangtan Polytechnic University
