深化税制改革 推进经济发展方式转型  

Deepen the Reform of Taxation System to Promote the Shift of Economic Growth Mode

作　　者：张伦俊[1] 

机构地区：[1]南京审计学院国民经济研究所,江苏南京211815

出　　处：《南京审计学院学报》2011年第2期6-16,共11页journal of nanjing audit university

基　　金：国家社会科学基金项目(10BTJ014)

摘　　要：中共中央在《关于制定国民经济和社会发展第十二个五年规划的建议》中提出了构建有利于转变经济发展方式的财税体制的重要任务。在回顾了近年来税收超增长、税负高水平与经济转型的现实矛盾以及结构性减税效应的基础上,提出了扩大增值税征收范围、开征环保税、改革个人所得税、加强收入分配调节、推动产业结构调整等建议,以进一步发挥税收推进经济发展方式转型的职能作用,最终构建有利于转变经济发展方式的财税体制。To establish the taxation system beneficial to the shift of economic growth mode is a very important task and has been put forward in The Proposition for Making the Twelfth Five-year Plan of National Economic and Social Development made by the CPC Central Committee.This article reviews the contradictions between the shift of economic mode and financial and taxation system.It also puts forward some proposals for structural taxation reduction,including expanding the range of value-added tax,starting the environment protection tax,reforming the personal income tax,strengthening the income distribution regulation,promoting industry structural readjustment etc,in order to make the taxation play its role in promoting the shift of economic growth mode,thus building the financial and taxation system favorable to promoting the shift of economic growth mode.

关 键 词：税收收入 税制改革 结构性减税 经济发展方式转变 

分 类 号：F810.42[经济管理—财政学]