中国税制改革的逻辑——兼论新一轮税制改革方向设计  

The Logic of China’s Taxation Reform:Also on the Direction Design of the New Round of Taxation Reform

作　　者：吕炜 周佳音 Lu Wei;Zhou Jiayin(Institute of Economics&Social Development,Dongbei University of Finance and Economics,Dalian)

机构地区：[1]东北财经大学经济与社会发展研究院

出　　处：《经济社会体制比较》2021年第5期20-28,共9页Comparative Economic & Social Systems

基　　金：国家自然科学基金重点项目“国家治理视角下公共服务供给的财政制度研究”(项目编号:71833002)。

摘　　要：以中国近年来大规模减税降费的现实背景和内在根源为思考起点,文章试图探讨改革开放以来中国历次税制调整的产生背景、职能定位及政策用意,由此提炼与归结中国税制改革的逻辑机理和优化空间,并对新一轮财税改革提供方向指引。通过对税制改革历史进程的梳理,文章发现,各阶段税制改革均产生诸多历史遗留问题,这些问题内生于特定经济发展阶段,并成为下一阶段改革的契机,这决定了中国税制改革的渐进式特征。在充分明确中国税制局限性的基础上,文章认为,新一轮税制改革应注重推进结构性改革、加快地方税体系重构、加强减税降费等政策的短期应对能力,同时应更加重视配套财税体制改革的重要作用,以更快更好推进税收治理体系与治理能力现代化。Taking the realistic background and internal causes of China’s large-scale cuts in taxes and administrative fees in recent years as a starting point for thinking,this article attempts to explore the background,functional positioning and policy targets of China’s tax system adjustments since the reform and opening up policy was implemented in the late 1970 s.Based on this,this article refines and summarizes the logical mechanism and optimization space of China’s tax reform,and provides directional guidance for the new round of fiscal and tax reform.Through combing the historical process of tax reform,this article finds that each stage of tax reform has generated many historical problems.These problems are endogenous in a particular stage of economic development and become an opportunity for the next stage of reform,which determines the gradual characteristics of China’s tax reform.On the basis of fully clarifying the limitations of China’s taxation system,this article concludes that the new round of tax reform should focus on advancing structural reforms,accelerating the restructuring of the local tax system,and strengthening the short-term responsiveness of policies such as cutting taxes and administrative fees.In addition,more attention should be paid to the important role of supporting fiscal and taxation reforms in order to modernize the taxation governance system and governance capabilities faster and better.

关 键 词：税制改革 渐进式改革 分税制 减税降费 地方税 

分 类 号：F810.42[经济管理—财政学]