重庆理工大学学报：社会科学版
重慶理工大學學報：社會科學版
중경리공대학학보：사회과학판
Journal of Chongqing Institute of Technology
2011年
6期
1~4
,共null页
经济发展方式 国民收入 分配格局 税收政策
經濟髮展方式 國民收入 分配格跼 稅收政策
경제발전방식 국민수입 분배격국 세수정책
economic development mode; national avenue; distribution structure; tax policy
为了促进经济发展方式的实质性转变,保持经济平稳较快增长,有必要对国民收入分配格局进行调整,对提高财政收入占国民收入比重的政策和结构性减税政策实行调整。从短期来看,税收政策主要是在稳定比重的前提下,灵活应对、适时微调;从中期来看,在稳定比重的前提下,着重进行税收制度的结构调整。
為瞭促進經濟髮展方式的實質性轉變,保持經濟平穩較快增長,有必要對國民收入分配格跼進行調整,對提高財政收入佔國民收入比重的政策和結構性減稅政策實行調整。從短期來看,稅收政策主要是在穩定比重的前提下,靈活應對、適時微調;從中期來看,在穩定比重的前提下,著重進行稅收製度的結構調整。
위료촉진경제발전방식적실질성전변,보지경제평은교쾌증장,유필요대국민수입분배격국진행조정,대제고재정수입점국민수입비중적정책화결구성감세정책실행조정。종단기래간,세수정책주요시재은정비중적전제하,령활응대、괄시미조;종중기래간,재은정비중적전제하,착중진행세수제도적결구조정。
To promote the substantial change of economic development modes and maintain stable and smooth rapid growth of economy,it is necessary to adjust the distribution structure of national avenue,to adjust the policies that improve the proportion of financial income in national avenue and to adjust structural tax-reduction policies.It is suggested to determine the mid-term tax policy orientation as stabilizing proportion,adjusting structure,flexible handling,and timely fine adjustment.From short-term perspective,tax policies should adopt flexible handling and timely fine adjustment under the premise of stabilizing proportion,while from mid-term perspective,tax policies should adopt structural adjustment of tax system under the premise of stabilizing proportion.
