CAJ | 학술논문

笔者对改革开放以来中国税收制度改革进行简要回顾，弄清在不同时期中国税收制度具体由哪些税种构成，然后再按照不同税种参与不同层次分配的顺序，从税收参与初次分配、再分配到形成最终分配结果逐一进行描述，分析演变的原因及结果，从而透视我国税收制度在不同分配层次上所起的作用。并在此基础上，提出未来我国税制改革的基本思路。
필자대개혁개방이래중국세수제도개혁진행간요회고，롱청재불동시기중국세수제도구체유나사세충구성，연후재안조불동세충삼여불동층차분배적순서，종세수삼여초차분배、재분배도형성최종분배결과축일진행묘술，분석연변적원인급결과，종이투시아국세수제도재불동분배층차상소기적작용。병재차기출상，제출미래아국세제개혁적기본사로。
This paper reviews briefly the tax system reform in China since Reform and Opening-up, showing that what particular taxes constitute the tax system at different times. Then it explains the tax system accord- ing to the different levels distribution order of the different types of taxes, which is from initial distribution, re-distribution to the final allocation. This paper also analyzes the reason and result of the tax revenue evolu- tion, and the role of China＇s tax system in the different distribution levels as well. At last, the suggestion of tax reform in China is also presented.