中国税收可持续增长问题研究  

Study on Sustainable Growth of Tax Revenue of China

作　　者：王道树[1] 

机构地区：[1]国家税务总局收入规划核算司

出　　处：《财贸经济》2012年第5期18-26,共9页Finance & Trade Economics

摘　　要：本文通过总结1994-2010年中国税收收入增长的基本特征,从经济税源基础、财税体制制度、税收征管机制三个方面剖析了中国税收持续快速增长的基本原因;文章进而分析"十二五"时期中国税收可持续增长面临的主要挑战:经济税源增长趋缓、税制建设不完全适应经济社会发展、财政体制和管理制度改革相对滞后以及征收管理能力的瓶颈制约等;最后提出建议:实行有减有增、总体减负的结构性税制改革,推动经济持续增长和发展方式转变,以壮大税收可持续增长必须的税源基础;推进税费改革、统一规范政府预算、深化分税制体制改革、优化财政支出结构,以巩固税收可持续增长的财税体制;推进全社会依法治税、实施政府综合治税、提升税收征管能力,以强化税收可持续增长的征管机制等。Through summarizing the basic features of China＇s tax revenue growth from 1994 to 2010, the paper analyzes fundamental reasons why Chinese tax revenue has increased quickly from three perspectives, including the economic tax base, fiscal and tax system as well as tax collection and administration scheme. The paper further analyzes the challenges faced by sustainable tax revenue growth of China during the 12th five-year term, such as the slow-down of economic tax base, inadaptability of current tax system to economic and social development, relative lag of the fiscal system, administrative regulation reform, and constraints of tax collection capacity, etc. In the last part of the paper, the author gives suggestions as follows： 1） promoting structural tax system reform to reduce the overall tax burden, advancing the economic growth and transforming the development model to expand the tax sources which are prerequisite for sustainable tax revenue growth; 2） promoting charge-to-tax reform, unifying government budget system, strengthening tax-sharing system, and fine-tuning fiscal expenditure structure to consolidate fiscal and tax system for sustainable tax revenue growth; 3） promoting taxation laws, implementing comprehensive taxation measures, as well as strengthening tax collection and administration capacity for sustainable tax revenue growth, etc.

关 键 词：税收 可持续增长 税制改革 财政体制 税收征管 

分 类 号：F812.42[经济管理—财政学]