中国经济转型背景下税制变迁的路径、逻辑及展望  

Taxation Reform in China's Economic Transformation: Path,Logic and Future

作　　者：苗庆红[1] MIAO Qing-hong

机构地区：[1]北京大学政府管理学院

出　　处：《中央财经大学学报》2018年第7期3-12,共10页Journal of Central University of Finance & Economics

基　　金：国家社会科学基金重大项目"推进国家治理体系和治理能力现代化研究"(项目编号:14DA011)

摘　　要：在实行改革开放政策的40年间,中国经济经历了举世无双的经济体制和经济发展阶段的双重转型。独特的经济转型构成了影响中国税制变迁的重要制度环境。中共历届三中全会不仅决定了经济转型的关键时间节点,而且决定了中国税制改革变迁的路径。配合中国经济体制的改革进程,中国税制改革呈现出阶段性的特征。随着国家治理现代化的提出和推进,中国税制改革的目标和内容也发生了根本性的变化。中国税制改革将从配合市场机制的形成和完善,逐渐转变到建立与国家治理体系和治理能力现代化相匹配的现代税收制度的建设上。本文最后从目标和内容上阐述建立现代税收制度的宏观路径和微观举措。China＇s economy has experienced extraordinary dual-transformation of both economic system and development phase in the 40-year implementation of Reform and Open-Up Policy. The uniqueness of economic transformation has been playing a crucial role in China＇s taxation reform. The Third Plenary Session of each congress has determined not only key timings of economic transformation,but also the path of China＇s taxation reform. In accordance with China＇s economic transformation,China＇s taxation reform consists of periodic phases. The target and contents of China＇s taxation reform have changed essentially as the concept of modernization of state governance was brought up and promoted afterwards. Previously,the target of China＇s taxation reform was to coordinate the establishment and improvement of market-oriented mechanism. Now the target has shifted to build a modern taxation system conforming to the modernization of state governance system and competence. This paper discusses the macro path and micro body of building modern taxation system in terms of aim and measures.

关 键 词：经济转型 税制变迁 现代税收制度 

分 类 号：F810[经济管理—财政学]