新中国成立以来我国税收制度的改革与发展  

The Reform and Development of China’s Tax System since the Founding of New China

作　　者：廖安勇[1] 史桂芬[1] LIAO An-yong;SHI Gui-fen(School of Economics,Northeast Normal University,Changchun 130117,China)

机构地区：[1]东北师范大学经济与管理学院,吉林长春130117

出　　处：《税务与经济》2021年第4期7-10,共4页Taxation and Economy

基　　金：国家社会科学基金项目(项目编号:20BJY138)。

摘　　要：新中国成立以来,我国税收制度经过不断的探索和调整,目前已经形成了较为完整的税制体系,税制结构框架清晰,亦契合我国的经济发展道路。现阶段,我国的税收制度可以较好地体现筹备财政收入的属性,但调节职能并未得到充分发挥,税收体制仍存在一些问题。在"十四五"期间,我国明确提出要完善现代税收制度,健全地方税、直接税体系,优化税制结构,适当提高直接税比重。因此,今后我国应进一步优化税制结构、健全税收法律体系、完善地方税收体制。从新时代税收文明现代化的高度统筹和布局税收制度改革,建立起与国家治理战略相匹配的税收制度体系。Since the founding of the People’s Republic of China,China’s tax system has been continuously explored and adjusted,and now it has formed a relatively complete tax system with a clear tax structure framework,which fits the economic development path of China.At the present stage,the tax system of our country can well reflect the attribute of preparing fiscal revenue,but the adjustment function has not been fully played,and there are still some problems in the tax system.During the 14 th Five-Year Plan period,China clearly proposed to improve the modern tax system,improve the local tax and direct tax system,optimize the tax structure,and appropriately increase the proportion of direct tax.Therefore,China should further optimize the tax structure,perfect the tax law system and perfect the local tax system in the future.In the new era of tax civilization and modernization,the tax system reform should be comprehensively arranged,and a tax system matching the national governance strategy should be established.

关 键 词：税收制度 财政收入 改革 经济发展 

分 类 号：F810.42[经济管理—财政学]