从比较视角看中国的税制深化改革  

Study on the Deepening Reform of Chinese Tax System from a Comparative Point of View

作　　者：滕淑娜[1] 杨根富 杨帅[2] Teng Shu’na;Yang Genfu;Yang Shuai(Shandong University of Finance and Economics,Ji’nan 250014,China)

机构地区：[1]山东财经大学马克思主义学院,济南250014 [2]山东财经大学经济学院,济南250014

出　　处：《国家现代化建设研究》2022年第4期86-98,共13页Journal of Modernization Studies

基　　金：国家社会科学基金一般项目“19-20世纪英国关税与贸易冲突研究”(项目编号:20BSS049);国家社会科学基金重大项目“多卷本英国赋税通史”(项目编号:18ZDA212)。

摘　　要：财税问题是现代国家治理的核心问题,税制现代化与国家现代化密切相关。英国是世界上最早开启税制现代化改革并建立现代税制体系的国家。19世纪末20世纪初,英国政府认识到税制现代化改革的重要意义,提出了“建设性税制”改革理论,强调税收社会调节功能的重要性,并由此优化税收结构,提高直接税比重,实行累进征税原则,构建了以个人所得税为主的所得税、遗产税、房产税、社会保障税等直接税与间接税并重的税收结构。中国税制现代化改革起步晚,但已经取得很大成就。当前,对税收社会调节功能的重视还需加强,税制理论、税收结构、税种设计、税收原则等仍需进一步改革和优化。The issue of finance and taxation is the core issues of modern national governance,and the modernization of the tax system is closely related to the modernization of the country.Britain was the first country in the world to start the reform of tax modernization and establish a modern tax system.At the end of the 19th century and the beginning of the 20th century,the British government recognized the importance of modernizing the tax system and put forward the theory of“constructive taxation”reform,emphasizing the social regulation function of taxation.The government optimized the tax structure,increased the proportion of direct taxes,and implemented the principle of progressive taxation,establishing a tax structure that emphasizes both direct taxes such as income tax,inheritance tax,property tax,social security tax and indirect taxes.The modernization of China’s tax system started late,but has made great achievements.At present,the attention to the social regulation function of taxation still needs to be strengthened and the taxation theory,structure,design and principles still need to be further reformed and optimized.

关 键 词：建设性税制 税收结构 所得税 税种设计 税收调节 

分 类 号：F810.422[经济管理—财政学]