Reform of China’s taxation system:from embedment in the economy to embedment in society  

作　　者：Bingyang Lv Zhaoqiang Zhang 

机构地区：[1]School of Finance,Renmin University of China,Beijing,China [2]School of Public Finance and Taxation,Capital University of Economics and Business,Beijing,China

出　　处：《The Journal of Chinese Sociology》2022年第1期65-87,共23页中国社会学杂志（英文）

基　　金：Fundamental Research Funds for the Central Universities and the Research Funds of Renmin University of China-“Research on the theory and effect of the massive tax cuts in China”(No.20XNLG01).

摘　　要：To match national development goals and increase in the tax base,the government must embed a taxation system in economic and social contexts.Since the founding of the People’s Republic of China,the development of taxation can be divided into three stages:one that is embedded in danwei,one that is embedded in enterprises,and one that is embedded in society.The corresponding national development goals include stimulating economic growth,promoting coordinated economic and social develop-ment,and propelling state governance.As the tax base in China shifts from production to redistribution and wealth accumulation in the circulation of the national income,the taxation system will gradually shift from embedment in the economy to embedment in society,posing new challenges to taxation system reform.Future reform should deepen the extent to which taxation is embedded in society while keeping taxation embedded in a broad economic base.This will help to achieve the goal of building a“consensually strong state.”

关 键 词：Taxation system National development Tax base EMBEDMENT 

分 类 号：F812.42[经济管理—财政学]