财政学论文摘要汉译英

我国在1994年开始着手进行税制改革,实行以流转税为主的税收体系。此时至今,国外一直是以所得税为主体的税收体系。我国属于以流转税为主要税收来源的国家,目前实行增值税与消费税结合、辅之以营业税的模式。财政与税收对社会资源配置、收入分配、国民经济发展、企业经济活动、居民切身利益及政府决策行为都具有重大影响。随着我国社会主义市场经济的快速发展,其地位越来越重要,作用越来越明显。近年来,随着我国经济的持续高速发展和国家财政与税收的大幅度增长,以及我国经济体制改革的不断深化和国家对经济发展宏观调控力度的不断加大,国家适时出台了一系列有关财政与税收管理的新规定、新政策和新的监管制度,使我国的财税理论与实践发生了许多重大的变革。

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2010-12-03 回答
In 1994, China began to embark on tax reform is executed with turnover tax system mainly. At this time so far has been centered on the income tax, foreign tax system as the main body. China belong in turnover as the main source of national tax of VAT and consumption tax, currently combination, assisted by the business tax mode. Fiscal and taxation to social resource allocation, income distribution, national economic development, enterprise's economic activities, residents vital interests and government decision-making behavior are significant influence. Along with our country socialist market economy fast development, its is becoming more and more important, the function is more and more obvious. In recent years, with the sustained and rapid development of economy in our country and national finance and tax has greatly increased, as well as China's economic system reform of deepening of economic development and national macro-control increasing, the country timely issued a series of relevant financial and tax management of new rules, new policies and new supervision system, make our country the fiscal and taxation theory and practice has witnessed many great changes.