税收制度与市场分工:理论视角与逻辑建构  

Tax System and Market Division:Theoretical Perspective and Logical Construction

作　　者：蒋震[1] Jiang Zhen

机构地区：[1]中国社会科学院大学商学院

出　　处：《财政研究》2022年第10期74-84,共11页Public Finance Research

基　　金：国家社会科学基金重点项目“完善直接税制度并提高其比重研究”(20AJY021)。

摘　　要：税收制度与市场分工有着紧密的内在逻辑关系,这可以从产业链和空间两个基本维度进行理解。在不同经济发展时期,市场分工有着不同运行特征与变化趋势,如果不主动推动税制改革便会阻碍分工,恰当的税制改革会降低分工壁垒,从而更好促进市场分工的扩大和深化。历史经验表明,我国总是可以根据市场分工的特征变化适时推动税制改革,每一次重大税制变革都适应了社会主义市场经济体制改革进程,不断促进市场分工的深化。进入新发展阶段,我国市场分工又有了新变化,税制改革必须更加适应市场分工的新特征。深化优化产业链分工和空间分工,加快建设全国统一大市场,是推动我国新发展阶段税制改革的核心导向。There is a very close logical relationship between tax system and market division. We can understand it from the two basic dimensions of industrial chain and space. Under the new trend of market division in different periods of economic development, if we do not actively promote the reform, it will hinder the division, and the appropriate tax reform will reduce the barriers to division, so as to better promote the expansion and deepening of market division. Historical experience shows that China can always promote tax reform in a timely manner according to the changes in the characteristics of market division at different stages of development. Each major tax reform is adapted to the reform process of economic system and constantly promotes market division.Entering the new development stage, new changes have taken place in China’s market division and the tax system reform has better adapted to the new characteristics of it. Deepening and optimizing the industrial chain division and space division, and accelerating the construction of the National Unified Market are the core guidance for promoting China’s tax reform in the new development stage.

关 键 词：现代税收制度 全国统一大市场 产业链分工 空间分工 税收中性 

分 类 号：F810.42[经济管理—财政学]