新一轮税制改革:建设中国特色现代税制  

A New Round of Tax Reform:Building a Modern Tax System with Chinese Characteristics

作　　者：杨志勇[1] YANG Zhiyong

机构地区：[1]中国社会科学院财政税收研究中心

出　　处：《国际税收》2024年第3期3-8,共6页International Taxation In China

基　　金：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);浙江财经大学-中国社会科学院大学浙江研究院项目“共同富裕背景下的现代财政制度研究”(项目编号:2021XKJC02)的阶段性研究成果。

摘　　要：2023年12月召开的中央经济工作会议提出“要谋划新一轮财税体制改革”,其中包括税制改革。本文提出,新一轮税制改革将和其他改革一起,为推动高质量发展和加快中国式现代化建设持续注入强大活力。新一轮税制改革要致力于建设中国特色现代税制,包括要与国家现代化建设相适应,构建民主税制和法治税制,实现现代税收管理,以专门治理技术为依托,适应动态税收治理的需要。新一轮税制改革要求优化税制结构,实现逐步提高直接税比重的改革目标。In December 2023,the Central Economic Work Conference proposed to plan a new round of fiscal system reform,including tax reform.This paper proposes that the new round of tax reform will,together with other reforms,continue to inject strong vitality into promoting high-quality development and accelerating Chinese modernization.The new round of tax reform should be committed to building a modern tax system with Chinese characteristics,including adapting to the modernization drive of the country,building a democratic tax system and a rule of law tax system,setting up a modern tax administration,relying on specialized management technologies,and meeting the needs of dynamic tax governance.The new round of tax reform requires optimizing the structure of tax system and realizing the reform goal of gradually increasing the proportion of direct taxes.

关 键 词：新一轮税制改革 中国特色现代税制 财税体制改革 

分 类 号：F810.42[经济管理—财政学]