从“十三五”到“十四五”:中国税制改革回顾和展望  

From the 13th Five-Year Plan to the 14th Five-Year Plan: review and prospect of China’s tax system reform

作　　者：刘佐 LIU Zuo(Institute of Fiscal and Tax Law,China Law Society,Beijing 100038,China)

机构地区：[1]中国法学会财税法学研究会,北京100038

出　　处：《天津商业大学学报》2021年第5期19-24,共6页Journal of Tianjin University of Commerce

摘　　要：中国国民经济和社会发展第十三个五年规划期间(以下简称“十三五”),中国的税制改革已经取得了多方面的重大进展,主要体现在税收立法、货物和劳务税改革、所得税改革和减税降费等方面,值得认真回顾和总结。展望中国国民经济和社会发展第十四个五年规划期间(以下简称“十四五”)的税制改革,依然任重道远,需要继续落实税收法定原则,合理调整宏观税负,优化税制结构,完善主体税种。During the period of the 13th Five-Year Plan for China’s national economic and social development(hereinafter referred to as the“13th Five-Year Plan”),China’s tax system reform has made significant progress in many aspects,which is mainly reflected in tax legislation,goods and service tax reform,income tax reform,and tax reduction and fee reduction.We should review and summarize it carefully.Looking forward to the tax system reform during the period of the 14th Five-Year Plan for China’s national economic and social development(hereinafter referred to as the“14th Five-Year Plan”),there is still a long way to go,and we need to continue to implement the principle of statutory taxation,reasonably adjust the macro tax burden,optimize the tax system structure and improve the main taxes.

关 键 词：税制 改革 回顾 展望 

分 类 号：F812.42[经济管理—财政学]