转型时期的税收理论与制度创新PDF电子书下载

Preface Li Dachang,Deputy Governor of Si Chuan Province 1

一、税收理论与经济发展 1

1．中国加入WTO及经济全球化与税收政策调整 3

1．China s Accession to WTO and Economic Globalization and the Countermeasures in Taxation Field 3

Economic Development 3

2．A Sustainable Developing Strategy and Relevant Adjustment in Tax Policies 14

2．论可持续发展战略与税收政策调整 14

3．Financial and Tax Policies Under the Current Economic Situation 24

3．当前经济形势下的财税政策 24

4．A Consideration on Developing Knowledge Economy from the Perspective of Tax Policies 31

4．发展知识经济的税收政策思考 31

5．A Discussion on Economic Structure Adjustment and Choices for Tax Policies 38

5．论经济结构调整与税收政策选择 38

6．扩大内需的财税政策分析 48

6．An Analysis on the Financial and Tax Policies to Expand Domestic Demand 48

7．Some Issues Concerning the Increase of GDP Proportion 59

7．提高两个比重应注意的几个问题 59

8．A Pilot Study on the Establishment of A Sustainable Taxation 67

8．建立可持续税收理念初探 67

9．A Discussion on Developing the Economy in Eastern and Western Areas in Phase 75

9．东西部经济协调发展的税收对策探讨 75

10．Promoting the Economic Development by the Exercise of Active Tax Policies 85

10．运用积极的税收政策促进经济发展 85

二、税收政策与实践 95

11．深圳率先基本实现现代化的若干税收政策思考 95

11．A Discussion on the Countermeasures to Take the Lead in Implementing Modernization at the Primary Level from the Taxation Perspective in Shenzhen 95

Chapter Ⅱ．Tax Policies and Its Practices 95

12．加入WTO对深圳地方税收的影响及其对策 105

12．The Implication and Countermeasures on Local Taxes in Shenzhen Brought by China s WTO Accession 105

13．论税收成本与效率 119

13．A Disucussion on the Cost and Efficiency in Taxation 119

14．分设两套税务机构的弊端浅议 132

14．Advantages and Disadvantages of the Establishment of Two Separate Taxation Authorities 132

15．A Discussion on the Enhancement of Tax Administration with Full Strength 137

15．论全面加强税收管理 137

16．An Analysis in Depth on Back Duty and A Consideration on Its Countermeasures 143

16．关于欠税的深层分析与对策思考 143

17．运用税收杠杆促进农业发展 启动有效需求 151

17．Boosting Development in Agriculture by Utilizing Tax Lever 151

18．加大打击走私力度 全面加强税收征管 155

18．Increasing the Power to Strike Against Smuggling and Enhancing Tax Administration with Full Strength 155

19．尽快开征社会保障税是“费改税”改革的重要步骤 159

19．An Initial Collection of Social Security Tax Against Time is An Important Step to Convert Fees into Taxes 159

20．An Analysis on the Financial and Tax Policy to Launch the Vigor of SMEs 169

20．放开搞活中小企业的财税政策选择 169

21．Operational Expenses in Administrative Institutions—Scientific Limitation and Regulations in Practice 177

21．行政事业性收费——科学的界定和实践中的规范 177

Chapter Ⅲ．Probing into the Macro-Adjusting Issues in Tadxation Field 189

22．Restructuring the Macro-adjusting System in Socialist Market Economy 189

22．重塑社会主义市场经济条件下的税收调控体系 189

三、税收宏观调控问题探索 189

23．A Disucssion on the Objective Limits of Taxation Adjustment 194

23．论税收调控的客观界限 194

24．Establishing Modern Enterprise s System and Taxation Adjustment 200

24．论建立现代企业制度与税收调控 200

25．A Coordinating Operation Between Taxation Adjustment and Price,Loan and Salary 205

25．论税收调控与价格、信贷、工资的协调运行 205

26．A Discussion on the Index System of Taxation Adjustment Effect 212

26．论税收调控效应评估的指标体系 212

27．A Discussion on the Objectives for Optimizing Resource Collocation 220

27．论税收调控的资源优化配置目标 220

28．流转税与所得税对经济的调控的比较研究 226

28．A Comparative Study on the Economic Adjustment from Turnover Tax and Income tax 226

29．论税与费 232

29．A Discussion on Taxes and Fees 232

30．论税收调控的社会协调发展目标 237

30．Objectives for Social Coordination and Development from the Perspective of Taxation Adjustment 237

31．论产业政策与税收调控 244

31．On Industrial Policy and Taxation Adjustment 244

32．试论税收调控的负效应 251

32．A Tentative Discussion on the Negative Effects of Taxation Adjustment 251

33．论税收对农业的调整 255

33．A Discussion on the Adjustment on Agriculture by Taxation 255

Chapter Ⅳ．Renovation and Reform of Taxation System 263

34．A Retrospection on the Taxation System Reform in the Ninth Five-year Plan and the Prospect for the Taxation System in the Tenth Five-year Plan in China 263

34．我国“九五”期间税制回顾与“十五”期间税制展望 263

四、税收制度创新与改革 263

35．论税收环境的优化 274

35．A Discussion on the Optimization of Taxation Environment 274

36．对我国税权划分问题的几点认识 285

36．Some Points on the Partition of Tax Jurisdiction in China 285

37．论依法治税 293

37．A Discussion on Tax Administration in Accordance with Legislation 296

38．美国税制对我国的启示 307

五、税收问题的国际比较 307

Chapter Ⅴ．An International Comparison on Taxation Issues 307

38．The Implications of American Taxation System to Chinese Taxation System 307

后记 318

Postscript 318