有效税制视角:对税收“纠偏性”的再认识  

A Reunderstanding on Correctiveness of Taxation from the Perspective of Tax System Reform

作　　者：王文静[1] 

机构地区：[1]南开大学经济学院,天津300071

出　　处：《现代财经（天津财经大学学报）》2011年第11期53-61,共9页Modern Finance and Economics：Journal of Tianjin University of Finance and Economics

摘　　要：2011年我国进入"十二五"发展时期,财税改革担当重任,税收的纠偏调节功能被政府寄予厚望。经济学理论表明,税收虽然具有纠偏性功能,但是同时存在扭曲效应,本文对当前我国某些税收的纠偏效果提出质疑,并针对"十二五"时期的税制改革进程,提出开征新税应慎重、破除"沉税"要有力的观点。"十二五"税制改革应以减税为核心,适当减少间接税种类,逐步完善直接税体系,并且坚持深化税收民主制度建设。Tax system reform during the 12th Five-Year-plan period plays an important role in economic and social development,while there is a lot of attention upon corrective and inductive function of taxation.In this paper,I focus on the theory that where the tax exists,there always exists distortion,and discuss the real effects of some corrective and inductive taxes.It is necessary to reduce the indirect taxes and improve direct tax system.Meanwhile,the government should promote the democratic system of taxation.

关 键 词：税收纠偏性 税收扭曲 “十二五”税制改革 减税 

分 类 号：F812.42[经济管理—财政学]