我国税制的巨变——改革开放以来的回顾与展望  

Great Changes in Tax System of China:Review and Prospect Since the Reform and Opening Up

作　　者：吴旭东[1] 张景淇 李静怡[1] WU Xu-dong;ZHANG Jing-qi;LI Jing-yi(School of Public Finance and Taxation,Dongbei University of Finance and Economics,Dalian 116025,China)

机构地区：[1]东北财经大学财政税务学院,辽宁大连116025

出　　处：《东北财经大学学报》2022年第5期19-29,共11页Journal of Dongbei University of Finance and Economics

摘　　要：本文从历史演化的视角回顾了我国改革开放以来税收制度的巨变过程。改革开放40多年的进程中,我国的税制改革是伴随着经济实践不断推进的,也是伴随着理论探索不断突破的。尤其是如何突破国有企业征税依据、如何将增值税制度进行中国化移植、如何让关税更好地发挥其国际贸易以及政治稳定作用、如何理解农业税的历史地位及城乡二元结构条件下其取消的意义、如何将财产税征税的理论依据逐步完善。在总结税制改革经验的基础上,肯定了税制巨变在经济和社会发展中取得的巨大成绩和作出的有益贡献。This paper deeply revealed the internal logical relations between tax system reform and the improvement of national governance capability.This provides basic research conclusions and literature review for subsequent policy interpretation,reform trend and system improvement,as well as useful reference for the study of improvement in the modern tax system.Starting from the historical and comparative perspective,this paper systematically studies and summarizes the characteristics of tax system changes by combing the development course of tax system for more than 40 years.Horizontally,it connects the income tax,commodity tax and property tax;and vertically,it connects three tax-related areas:Chinese urban and rural tax system,international tax system and customs tax system at the entrance.First,in terms of corporate income tax system,this paper systematically sorts out the development process of corporate income tax from zero to existence,reviews two theoretical breakthroughs,and evaluates the role of tax and profit diversion and its impact on the subsequent development of tax system.Second,in terms of commodity tax,this paper describes the whole process from the comprehensive introduction of value-added tax,to the continuous adjustment and transplantation to the local tax system,and then to the improvement of the local tax system.It reviews the initial exploration of the value-added tax system,to the current system improvement involving the circulation of goods and services,and then to the stage of replacing the business tax with a value-added tax and deepening the reform.Third,in terms of international tax,China has continuously added relevant provisions of international tax in corporate income tax,personal income tax and commodity tax system based on the theory and practice of tax jurisdiction.Especially,China has made continuous reform and improvement of two aspects,namely,the tax avoidance and anti-tax avoidance and the international double taxation and avoidance.Fourth,in terms of the national customs,China is

关 键 词：利改税 增值税 国际税收 关税 农业税 财产税 

分 类 号：F812.42[经济管理—财政学]