中国财税制度改革研究

内容简介

作者早年多次参加国家财税部门组织的财政体制调研及改革工作，本书是作者在改革开放过程中，从参加财税制度改革研究的170余篇论文中选出来的论文汇集。按照主题的不同，全书分为四篇：中国财税制度改革理论、中国财税制度改革经验、一些国家（地区）财税体制改革经验和中国财税制度改革建议。通过本书，可以了解中国近四十年财税改革的历程和学术观点，其中的观点和建议仍然具有重要参考价值。

In his early years, the author participated in the research and reform of the financial system organized by the national finance and taxation department for many times, and this book is a collection of papers selected by the author from more than 170 papers participating in the research of fiscal and taxation system reform in the process of reform and opening up. According to the different themes, the book is divided into four parts: China's fiscal and taxation system reform theory, China's fiscal and taxation system reform experience, some countries (regions) fiscal and taxation system reform experience and China's fiscal and taxation system reform suggestions. Through this book, we can understand the course and academic views of China's fiscal and taxation reform in the past four decades, and the views and suggestions in it still have important reference value.（AI翻译）

作者简介

杜萌昆:（著）

杜萌昆，河北省平乡县人。中国社会科学院财经战略研究院研究员，曾任中国税务学会常务理事，中国国际税收研究会常务理事，广东省税务学会、北京市税务学会特邀顾问。1992年起享受国务院政府特殊津贴。公开发表《税收与经济关系问题新论》《试论税收调控的重点》《应着手制定国家预决算法》《关于企业所得税实行比例税率的建议》等论文170余篇；出版《中国社会主义税收经济理论与实践》等著作。