我国税制结构优化研究——基于间接税与直接税选择的视角  

Optimization of Tax Structure in China: Perspective of Indirect and Direct Taxation

作　　者：胡洪曙[1] 王宝顺[1] 

机构地区：[1]中南财经政法大学财政税务学院

出　　处：《税务研究》2017年第8期14-20,共7页

摘　　要：最优税制设计要符合效率和公平两个标准,同时,最优税制应和一国经济社会的发展阶段相适应。我国税制结构优化改革必须放在现代财政制度的框架下进行,必须匹配国家治理体系和治理能力现代化。我国现行的以间接税为主和以法人纳税人为主的税制结构不利于科学发展、市场统一和社会公平的税制改革方向。在借鉴西方主要市场经济国家实践经验的基础上,我国未来必须提高直接税以及自然纳税人的纳税比重,改革个人所得税制,构建财产税体系,并强化税收征管,提高征管信息化水平。The optimal taxation system should be designed to meet standards of efficiency as well as fairness, while it should be adapted to the socio-economic development phase of a country. The reform of taxation structure optimization in China must be carried out under the framework of modern fiscal system, and it must match the modernization of national governance system and governance capability. China＇s current tax system characterized by both indirect tax and corporate taxpayers is not conducive to sustainable development, market unification and social equity. Referring to the major market economies＇ taxation experience, China should raise the proportion of direct tax, raise the tax proportion of individual taxpayers, reform the individual income tax, construct a property tax system, strengthen the tax collection and administration and raise the level of collection and management informatization in the future.

关 键 词：税制结构 最优税制 效率 公平 间接税 直接税 

分 类 号：F812.42[经济管理—财政学]