双重约束下的税制结构优化  

Optimization of the Tax Structure Given the Dual Constraints

作　　者：李华[1] 樊丽明[2] 

机构地区：[1]山东大学 [2]上海财经大学

出　　处：《税务研究》2014年第7期53-58,共6页

基　　金：国家社科基金重大项目"深化收入分配制度改革的财税机制与制度研究(13&ZD031)";教育部基金项目"收入倍增与公平分配:税收激励均衡政策优化研究(13YJA790046)";中国税务学会重点课题"现代税制结构优化问题研究(2013-1)";山东大学自主创新重大项目"结构性减税与税制结构优化的耦合性研究(IFW12105)"的阶段性研究成果

摘　　要：税制结构优化是深化税制改革的重要内容。税制结构的选择既受到经济发展水平、税收征管水平、社会文化习俗以及国际税收等客观基础条件的约束,同时也受到政府关于财政收入筹集、社会公平、生态文明层面的行为目标等主观因素的影响。在这种双重约束下,各国政府采取自然转化加主动调整的变迁路径优化税制结构。就中国当前的税制结构而言,尚存在适应性不足、结构单一、功能受限等方面的问题。为此,税制结构优化的方向是提高个人所得税、财产税和资源税的比重,稳定双主体税制结构,实现政府的政策目标。The optimization of the structure of tax system is an important part of deepening the tax reform.Selection of the structure of tax system is subjected to both the constraint of the level of economic development,the level of tax collection and administration,sodo-cultural practices,international taxation and other objective foundation conditions and the constraint of the behavioral targets at the level of the revenue raising,sodal justice,ecological dvilization and other subjective factors.In these dual constraints,each government in the world takes the transition path of natural transformation plus initiative adjustment to optimize its structure of tax system.With respect to China＇s current structure of tax system,there are still some problems,such as lack of adaptability,single structure,functional limitation and so on.To this end,the direction of optimization of the structure of tax system is to improve the proportion of personal income tax,property tax and resource tax,to stabilize the structure of tax system with double main taxes and to achieve the government＇s policy objectives.

关 键 词：税制结构 优化路径 顶层设计 

分 类 号：F812.42[经济管理—财政学]