面向共同富裕的中国税制改革  

China's Tax Reform for Common Prosperity

作　　者：杨志勇[1] YANG Zhi-yong

机构地区：[1]中国社会科学院财经战略研究院

出　　处：《改革》2022年第3期1-9,共9页Reform

基　　金：中国社会科学院哲学社会科学创新工程A类项目“加快建立现代财政制度研究”(2018CJY01-A002)。

摘　　要：税制改革是一项系统工程。扎实推进共同富裕,需要包括税制改革在内的多项措施共同发挥作用。从历史和比较视角入手,结合直接税制改革,对促进共同富裕的相关税制改革问题进行系统性思考,在此基础上指出:要正确认识促进共同富裕的税收力量;明确不同发展阶段促进财富创造的税制改革任务;区分税制改革的短期和中长期任务;个人所得税制改革需要结合税负归宿来研究推进;税制改革并不是万能的,需要有超越税制改革的补救思路。Tax reform is a systematic project.To solidly promote common prosperity,a number of measures,including tax reform,need to work together.From a historical and comparative perspective,combined with the direct tax system reform,this paper systematically considers the tax system reform to promote common prosperity,and points out that,we need to correctly understand the tax power to promote common prosperity,clarify the task of tax reform to promote wealth creation at different stages of development,and distinguish the short-term and medium and long-term tasks of tax system reform.The reform of individual income tax system needs to be promoted in combination with the research on the destination of tax burden.Tax system reform is not omnipotent,and we need to have remedial ideas beyond tax system reform.

关 键 词：共同富裕 税制改革 中国税制 现代财政制度 税收理论 

分 类 号：F812.42[经济管理—财政学]