金融危机下可持续发展税制改革的选择

Abstract

在金融危机席卷全球的背景下,中国政府采取了一系列积极有效的财政政策,刺激经济的复苏,其中也包括税制改革,可持续发展的目标不应当被遗忘,应当把握改革的契机,结合经济复苏与可持续发展的产业结构调整和节能减排目标,对现有的税收体系进行切实有效的改革;应当遵循科学发展观,结合中国税制发展水平,在现阶段帮助企业优化配置资源、提高资源利用率,为长期的可持续稳定发展打下良好的基础。As the financial crisis sweeping the globe,the Chinese government adopted a series of positive and effective fiscal policy to stimulate economic recovery,including tax reform,the objective of sustainable development should not be forgotten,it should be an opportunity for reform in light of the economic recovery and sustainable development of the industrial structure and energy-saving emission reduction targets,to reform the existing tax system effectively;what's more,we should follow the scientific concept of development,combined with the development level of China's tax system,at this stage,optimizing the allocation of resources to help enterprises to improve the utilization rate of resources for long-term sustainable and stable development and lay a good foundation

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