以共同富裕为导向完善现代税收制度研究  

Research on Improving Modern Tax System Guided by Common Prosperity

作　　者：蒋震[1] JIANG Zhen

机构地区：[1]中国社会科学院财经战略研究院

出　　处：《国际税收》2022年第1期13-22,共10页International Taxation In China

基　　金：国家社科基金重点项目“完善直接税制度并提高其比重研究”(项目编号:20AJY021);国家社科基金重大项目“到2035年共同富裕取得实质性进展远景目标研究”(项目编号:21ZDA005);中国社会科学院财经战略研究院创新工程A类项目“加快建立现代财政制度研究”(项目编号:2018CJY01-A002)。

摘　　要：以共同富裕为导向完善现代税收制度,基础和前提是要深入研究共同富裕的内在规律。正确处理好高质量发展和共同富裕、消费和投资、基础性制度安排和精准施策、传统产业和新产业新业态新模式发展的关系。税收制度在初次分配环节应注重改进效率、优化资源配置,再分配注重促进公平、强化调节,三次分配环节应注重鼓励高收入群体更多回报社会。以共同富裕为导向完善现代税收制度,从根本上应依赖于全面深化改革,注重建立内生动力体系,稳定宏观税负,深化间接税改革,健全直接税体系,有效激发制度红利。The basis and premise for improving the common-prosperity-oriented modern tax system is to deeply study the inherent laws of common prosperity. We must correctly handle the relationships between high-quality development and common prosperity, consumption and investment, basic institutional arrangements and precise policies, and the development of traditional industries and new industries, new forms and new models. The tax system in initial distribution stage should focus on improving efficiency and optimizing resource allocation, redistribution should focus on promoting fairness and strengthening regulation,and the third distribution should focus on encouraging high-income groups to return more to the society. Improving the commonprosperity-oriented modern tax system depends on comprehensively deepening reforms, focusing on the establishment of endogenous power system, stabilizing macro tax burden, deepening indirect tax reform, improving the direct tax system and effectively stimulating institutional dividends.

关 键 词：共同富裕 高质量发展 现代税收制度 

分 类 号：F810.42[经济管理—财政学]