面向中国式现代化的税制改革研究与探索  

A Research and Exploration on the Tax Reform for Chinese Path to Modernization

作　　者：崔文苑 CUI Wenyuan

机构地区：[1]国家税务总局税收宣传中心

出　　处：《税务研究》2023年第9期101-107,共7页

摘　　要：进入新时代以来,中国税制改革取得了系列伟大成就。面向实现中国式现代化的宏伟目标,必须深入贯彻落实党的二十大关于税制改革的决策部署,立足新发展阶段,贯彻新发展理念,围绕构建新发展格局、实现高质量发展,按照《中华人民共和国国民经济和社会发展第十四个五年规划和2035年远景目标纲要》要求,坚持税收法定原则、公平与效率相统一原则、宏观税负稳定原则,从优化税制结构、提高税制科学性,逐步降低名义税率、提高税制竞争力,健全地方税体系、保障地方财政收入三个方面入手,深入推进税制改革,进一步发挥税收在国家治理中的基础性、支柱性、保障性作用。Since entering the new era,China has made a series of great achievements in tax system reform.To achieve the grand goal of Chinese path to modernization,it is necessary thoroughly to implement the decision and deployment of tax reform of the 20th National Congress of CPC.Based on the new stage of development and new development concepts,with a focus on building a new development pattern and achieving high-quality development,according to the requirements of Outline of the 14th Five-Year Plan and the Long Range Goals for 2035 for National Economic and Social Development of the PRC,adhering to the principles of statutory taxation,the unity of fairness and efficiency,and the stability of macro tax burden,efforts should be made in the aspects of optimizing the tax structure and improving the scientificity of the tax system,gradually reducing nominal tax rates and strengthening the competitiveness of the tax system,as well as enhancing the local tax system and protecting local fiscal revenue,so as to deepen the tax reform and leverage the fundamental and supportive role of taxation in national governance further.

关 键 词：税制改革 中国式现代化 税制结构 名义税率 地方税体系 

分 类 号：F812.42[经济管理—财政学]