内外部经济失衡下我国税制改革取向  

On the Orientation of China’s Tax System Reform under the Conditions of External and Internal Economic Imbalances

作　　者：王乔[1] 伍红[1] 

机构地区：[1]江西财经大学财税研究中心,江西南昌330013

出　　处：《当代财经》2013年第2期27-35,共9页Contemporary Finance and Economics

基　　金：国家社会科学基金项目"发挥税收对优化结构和转变经济发展方式作用研究"(09BJY089)

摘　　要：在外部经济失衡下,我国经济增速下行压力加大、生产要素成本上升、消费刺激乏力、出口不振。税收作为调控经济的重要杠杆,仍存在诸如税制结构不合理、税制建设缺乏系统和长远规划、税费关系混乱、税制规范性欠缺等问题。在国内外经济面临重大转轨时期,我们应厘清思路,明确税制改革取向,在秉承可持续发展的理念下,规范税制设计,适当降低间接税比重,完善和优化流转税制度设计,强化个人所得税的收入调控功能,健全地方税体系,绿化税制,为实现有质量的经济增长构建坚实的制度基础。Under the conditions of external economic imbalances, China＇ s economy is faced with such challenges as bigger and bigger pressures for slowing down the economic growth, rising of factor costs, lacking of consumption stimulation, and depressed export. As an important lever to regulate e- conomy, there still exist such problems in the taxes as unreasonable tax system structure, lacking of systematic and long-term planning for the construction of tax system, confused relationship between taxes and fees, lacking of standardized tax system, and so on. During the ,period of external and in- ternal economy being faced with important transition, we should clear up our way of thinking, have a clear orientation of tax reform, adhere to the idea of sustainable development, standardize the tax sys- tem design, reduce the proportion of indirect taxes in an appropriate manner, improve and optimize the system design of turnover tax, strengthen the income adjusting function of individual income tax, improve the local tax system, make a green tax system, so as to lay a solid system foundation for a quality economic growth.

关 键 词：经济失衡 税收政策 税制结构 税制改革 

分 类 号：F812.42[经济管理—财政学]