从稳定经济的视角看我国的税制结构调整  

On the Adjustment of Tax System in China:From the Perspective of Economic Stabilization

作　　者：林致远[1] 邓子基[2] 

机构地区：[1]厦门大学宏观经济研究中心 [2]厦门大学财政系

出　　处：《税务研究》2007年第2期41-44,共4页

基　　金：教育部文科重点研究基地重大项目(05JJD790025)

摘　　要：在稳定经济方面,税收既可以作为相机抉择的政策工具,也可以充当自动稳定器。目前,我国财政政策基本上遵循反周期操作的相机抉择管理思想。随着经济环境的变化,相机抉择的财政政策功能将逐步减弱,财政政策将越来越多地受到预算平衡规则的约束。在此背景下,发挥财税制度的自动稳定功能将变得愈益重要。然而,由于制度设计的原因,我国现行税制的自动稳定功能相当微弱,为此,应加快建立以个人所得税为核心的税制结构,以适应未来良好宏观经济管理的需要。Tax can be used not only as a discretional tool but also as an auto-stabilizer in economic stabilization. The current fiscal policy in China is in essence conducted by discretion. With the change of the economic circumstance, the stabilizing function of discretional fiscal policies is weakening gradually. The fact that fiscal policies in China are to be more constraint to budget balance rules implies that the auto-stabilizing function of fiscal institutions should assume more responsibilities in economic stabilization. However, the current tax system can hardly act as an auto-stabilizer subject to the contemporarily institutional weakness. As a result, a new tax system in which the personal income tax plays a main role should be established to meet the new requirements for the high-quality macroeconomic management.

关 键 词：税制结构 经济稳定 自动稳定器 个人所得税 

分 类 号：F812.42[经济管理—财政学]