论商品和服务税制的繁简交替规律  

On the Alternation of Complexity and Simplicity in the Field of Goods and Services Tax

作　　者：薛榆淞 XUE Yu-song(Law School,Peking University,Beijing 100871,China)

机构地区：[1]北京大学法学院,北京100871

出　　处：《税务与经济》2022年第6期16-23,共8页Taxation and Economy

摘　　要：在我国商品和服务税制的发展历程中,税制结构呈现出明显的繁简交替现象,且主要体现为“渐进性发展下无意识的复杂化”和“重塑性发展下自觉的简化”。近年来,面对日益复杂的经济活动和日趋激烈的国际税收竞争,税制结构的复杂化趋势及其弊端愈发明显。为了破除税制改革中的保守主义倾向和历史上周而复始的繁简循环,以《海南自由贸易港法》第二十七条第二款为核心的税制建设方案殊值研究。作为我国探索税制发展新模式的主动尝试,该方案所建立的特别税制不仅会成为海南在未来的国际自贸港竞争中最为显著的制度优势,更为重要的是,得益于此种区域性税制另造的改革理念,我国未来将会同时运行具有不同发展目标与制度逻辑的普适性标准税制和自贸港特别税制,而由此所形成的“繁简并存”的制度格局无疑更为契合数字经济时代创新发展的新需求。In the course of the development of China's goods and services tax system,the tax system structure has shown an obvious alternating phenomenon of complexity and simplicity,which is mainly reflected in"unconscious complexity under progressive development"and"conscious simplification under recreating development".However,in the face of increasingly complex economic activities and increasingly fierce international tax competition,the trend of complexity of the tax system structure and its drawbacks have become increasingly obvious in recent years.In order to break the conservative tendency in the reform of the standard tax system and the repeated complicated and simple cycle in history,the special value research on the construction of the tax system with Article 27(2)of the Hainan Free Trade Law as the core is conducted.As China's active attempt to explore a new mode of tax system development,the special tax system established by this scheme will not only become the most significant institutional advantage of Hainan in the future international free trade port competition,but more importantly,thanks to the reform concept created by this regional tax system,China will run a universal standard tax system and a special tax system of free trade port with different development goals and institutional logic at the same time in the future.The resulting institutional pattern of"coexistence of simplicity and complexity"is more in line with the new needs of innovative development in the digital economy era.

关 键 词：商品和服务税 税制简化改革 税收剩余立法权 税制另造 

分 类 号：F810.42[经济管理—财政学]