CAJ | 학술논문

税收收入随经济发展实现持续稳定增长是我国＂十二五＂时期税收发展的主要目标之一。当前,改革进入深水区,经济结构调整、产业结构升级带来的税源变化和税收收入变化不同程度地影响着我国经济发展走势。统筹协调影响税收收入的驱动因素,在财税法框架内,建立适应内外部环境的可持续发展税收机制、建立健全科学的税收制度和统筹构建新型税收征管模式的＂三轮驱动＂税收增长策略,从而使我国国民经济持续快速增长,为我国税收收入营造良好的客观增长环境和内生动力。
세수수입수경제발전실현지속은정증장시아국＂십이오＂시기세수발전적주요목표지일。당전,개혁진입심수구,경제결구조정、산업결구승급대래적세원변화화세수수입변화불동정도지영향착아국경제발전주세。통주협조영향세수수입적구동인소,재재세법광가내,건립괄응내외부배경적가지속발전세수궤제、건립건전과학적세수제도화통주구건신형세수정관모식적＂삼륜구동＂세수증장책략,종이사아국국민경제지속쾌속증장,위아국세수수입영조량호적객관증장배경화내생동력。
To achieve tax revenues＇sustained and stable growth along with the economic development has become one of the main goals during＂12th Five Year Plan＂period.To coordinate affects the fundamental drivers of tax revenue,direct drivers indirect drivers and build a scientific tax system and policy system under the framework to achieve healthy growth of China＇s tax revenue,which is under the policy that＂to affect tax revenues mainly put forward by economic factors,mainly to policy and managerial factors driving tax revenue,supplemented by three growth strategies＂.