我国税制结构优化路径研究——基于扩大居民消费的视角  

AResearch on the Optimization Path of China's Tax Structure:Based on the Perspective of Expanding Household Consumption

作　　者：杨得前 王玉[1,2] 刘雅楠 YANG Deqian;WANG Yu;LIU Yanan

机构地区：[1]集美大学财经学院 [2]江西财经大学财税与公共管理学院

出　　处：《国际税收》2023年第5期24-31,共8页International Taxation In China

基　　金：国家社会科学基金重点项目“地方财政策略互动对资源配置效率的影响机制与政策优化研究”(项目编号:19AJY022);湖南省教育厅科学研究一般项目“湖南省税收密度时空分布格局演化及其影响因素研究”(项目编号:21C0781)的阶段性研究成果。

摘　　要：2023年《政府工作报告》指出,“把恢复和扩大消费摆在优先位置”。税制结构是影响居民消费的重要因素。本文在分析2012-2022年居民消费和税制结构现状的基础上,系统梳理美国、英国、法国、日本、巴西和南非等国家为应对新冠疫情冲击、提振消费的税制结构优化经验,并提出完善我国间接税制度,适时适度提高直接税比重,推进税收治理现代化等建议。The 2023 Government Work Report states that“priority should be given to the recovery and expansion of consumption”,and the tax system structure is an important factor affecting household consumption.Based on the analysis of the household consumption and taxation structure from 2012 to 2022,the paper systematically sorts out the experience of the United States,the United Kingdom,France,Japan,Brazil and South Africa in optimizing the taxation structure to address the impact of the COVID-19 pandemic and boost the consumption,and then puts forward relevant suggestions on the optimization path of China's taxation structure,including improving the indirect taxes,appropriately increasing the proportion of direct taxes and promoting the modernization of tax governance.

关 键 词：税制结构 居民消费 直接税 间接税 

分 类 号：F810.42[经济管理—财政学]