健康中国视角下的税收制度改革  

The Reform of Tax System from the Perspective of Healthy China

作　　者：李菁菁[1] 朱为群[1] Li Jing-jing Zhu Wei-qun(School of Public Economics and Management, Shanghai University of Finance and Economics, Shanghai 200433, Chin)

机构地区：[1]上海财经大学公共经济与管理学院,上海200433

出　　处：《税务与经济》2017年第3期70-74,共5页Taxation and Economy

摘　　要：健康是国家富强和人民幸福的重要标志。健康中国视角下的税收制度改革不仅是推进健康中国建设的重要方面,更是一种具有帕累托改进的税制改革方向。通过健康消费、健康产业、健康环境三个维度考察中国税收制度的健康保护功能,发现当前中国税收制度在健康保护功能的发挥上存在严重不足。增强中国税收制度的健康保护功能,需要从完善消费税制度、强化健康产业的税收激励、优化环境保护税的制度设计等方面入手。Health is an important symbol of national propensity and happiness of the people. From the perspective of healthy China,the reform of tax system can not only promote the construction of healthy China,and it is also kind of tax reform with Pareto improvement. A study is conducted in this paper to investigate the healthy protection function of China＇s tax system in terms of healthy consumption,healthy industry and health environment. The result shows that the tax system cannot play an effective role in health protection. In order to enhance the healthy protection function of Chinese tax system,it is necessary to take some measures for the government such as to perfect the consumption tax system,to strengthen the tax incentives of the healthy industry and to optimize the system design of the environmental protection tax.

关 键 词：健康保护 健康消费 健康产业 健康环境 税收制度改革 

分 类 号：F810.422[经济管理—财政学]