Adhering to the combination of goal and problem orientation,and giving more effective play to the function and role of the tax system in maintaining a unified national market will become an important focus of the new round of fiscal system reform.This paper makes a comprehensive and in-depth theoretical analysis of the internal logical relationship between tax system and property rights system,market division of labor,and global division of labor,in order to put forward the deepening reform ideas that tax system should better exert property rights protection,promote market division of labor,and promote high-level opening up.This paper also points out that the tax collection and management system is an organic part of the tax system,and there is a two-way interaction between the construction of a unified national market and the deepening of the tax collection and management system reform,the continuous deepening of which will be conducive to better maintaining a unified national market.
关键词
全国统一大市场/产权保护/市场分工/税收制度/税收征管
Key words
Unified national market/Property rights protection/Market division of labor/Tax system/Tax collection and management
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