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Preface Li Dachang,Deputy Governor of Si Chuan Province1

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 Field3

Economic Development3

2．A Sustainable Developing Strategy and Relevant Adjustment in Tax Policies14

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 Situation24

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 Policies31

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 Policies38

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 Demand48

7．Some Issues Concerning the Increase of GDP Proportion59

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 Taxation67

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 Phase75

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 Policies85

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 Shenzhen95

Chapter Ⅱ．Tax Policies and Its Practices95

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 Accession105

13．论税收成本与效率119

13．A Disucussion on the Cost and Efficiency in Taxation119

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 Authorities132

15．A Discussion on the Enhancement of Tax Administration with Full Strength137

15．论全面加强税收管理137

16．An Analysis in Depth on Back Duty and A Consideration on Its Countermeasures143

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 Lever151

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 Strength155

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 Taxes159

20．An Analysis on the Financial and Tax Policy to Launch the Vigor of SMEs169

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 Practice177

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 Field189

22．Restructuring the Macro-adjusting System in Socialist Market Economy189

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 Adjustment194

23．论税收调控的客观界限194

24．Establishing Modern Enterprise s System and Taxation Adjustment200

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 Salary205

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 Effect212

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 Collocation220

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 tax226

29．论税与费232

29．A Discussion on Taxes and Fees232

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 Adjustment237

31．论产业政策与税收调控244

31．On Industrial Policy and Taxation Adjustment244

32．试论税收调控的负效应251

32．A Tentative Discussion on the Negative Effects of Taxation Adjustment251

33．论税收对农业的调整255

33．A Discussion on the Adjustment on Agriculture by Taxation255

Chapter Ⅳ．Renovation and Reform of Taxation System263

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 China263

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 Environment274

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 China285

37．论依法治税293

37．A Discussion on Tax Administration in Accordance with Legislation296

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 Issues307

38．The Implications of American Taxation System to Chinese Taxation System307

后记318

Postscript318