服务构建全国统一大市场的税制理论分析与思考  

A Theoretical Analysis and Thinking of Tax System for Constructing a Unified National Market

作　　者：蒋震[1] JIANG Zhen

机构地区：[1]中国社会科学院大学应用经济学院

出　　处：《国际税收》2024年第2期3-10,共8页International Taxation In China

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”(项目编号:20AJY021);中国社会科学院重大创新项目“提高人民生活品质,完善全社会基本公共服务体系研究”(项目编号:2023YZD024)

摘　　要：坚持目标导向和问题导向相结合,更加有效发挥税收制度在维护全国统一大市场中的功能作用,将成为新一轮财税体制改革的重要着力点。本文对税收制度与产权制度、市场分工、全球分工的内在逻辑关系进行了较为全面深入的理论分析,进而提出税收制度应更好发挥产权保护、促进市场分工、促进高水平对外开放的深化改革思路。本文还提出,税收征管制度是税收制度的有机组成部分,构建全国统一大市场与深化税收征管制度改革是双向互动的关系,税收征管制度改革不断深化将有利于更好维护全国统一大市场。Adhering to the combination of goal and problem orientation,and giving more effective play to the function and role of the tax system in maintaining a unified national market will become an important focus of the new round of fiscal system reform.This paper makes a comprehensive and in-depth theoretical analysis of the internal logical relationship between tax system and property rights system,market division of labor,and global division of labor,in order to put forward the deepening reform ideas that tax system should better exert property rights protection,promote market division of labor,and promote high-level opening up.This paper also points out that the tax collection and management system is an organic part of the tax system,and there is a two-way interaction between the construction of a unified national market and the deepening of the tax collection and management system reform,the continuous deepening of which will be conducive to better maintaining a unifed national market.

关 键 词：全国统一大市场产权保护 市场分工 税收制度 税收征管 

分 类 号：F810.42[经济管理—财政学]