兼顧稅收中性與稅收調(diào)控深化中國稅制改革.pdf

1、安徽大學(xué)碩士學(xué)位論文兼顧稅收中性與稅收調(diào)控深化中國稅制改革姓名：石金黃申請學(xué)位級別：碩士專業(yè)：政治經(jīng)濟(jì)學(xué)指導(dǎo)教師：榮兆梓20041028AbstractAbstractThecorecontentsofthesocialisticmarketeconomysystemconsistindevelopingthemarket’sfoundationalfunctioninresourcesinstallmentAsanimportantp

2、artofthesocialisticmarketeconomysystemreforms，thetaxsystemreforms，ononehanddevelopthemarket’sfoundationfunctioninresourcesinstallment；ontheotherhand、alsoshouldplayaroleinnationalmacro—economicadjustmentsThisrequestswesho

3、uldgiveattentiontOboththetaxneutralityandlaxregulationatproceedingthetaxsystemreformsofmarketsystem，andfurtherourcountry’StaxsystemreformThecommoncharacteristicoftheworldtaxsystemreformsistotendtOtheneutralityAfterourcou

4、ntry’Staxsystemreformsin|994，OUI“country’staxsystemhasalready，toalargeextent，tendedtotheneutralityButitstillexistssomeaspectswhichdeviatetOtheneutralprincipleiathedesignofSOIIlespecifictaxSometaxesaretheconsciousdeviatio

5、nforproducingacontrollingeffect，sometaxesaretheflawsinthenemralityprincipleinthetaxsystemreforms，rectifytheCHHeDtblemishintheta)(system，andtryourbesttomakethetotaldevelopingtendencyandthebasicaspectsofthemaintaxesembodyt

6、heneutralityprincipleAtthesametime，wealsoshouldknowthatneutralityisjustaprincipleandnottobeabsolutizedSOwemuststrengthenthecontroleffectsofthetaxsimultaneouslyThewholetextisdividedintotburpartsThefirstpartisthesummarizeo

7、fthedomesticandinternationalscholar’sresearchontaxneutralityandtaxregulationwhichisbasedonputtingtbrwardson)eproblemsThesecondparthasexplainedthecommontheoryoftaxneutralit3andtaxregulationIthasmainlydiscussedthemeaningst