以税制改革服务新一轮财税体制改革  

On Tax Reform Serving the New Round of Fiscal/Tax Reform

作　　者：马海涛[1] MA Haitao

机构地区：[1]中央财经大学

出　　处：《国际税收》2024年第3期9-14,共6页International Taxation In China

摘　　要：新时代以来,我国税制改革取得显著成效,初步建立了税种科学、结构优化、法律健全、规范公平、征管高效的现代税制体系。进入新发展阶段,我国面临的发展形势与改革任务发生深刻变化,对税收制度提出了一系列新要求、新挑战,谋划新一轮税制改革正逢其时。新一轮税制改革应当锚定促进科技创新能力提升、助力现代化产业体系建设、推动全国统一大市场建设、完善绿色低碳经济体系、服务高水平对外开放等重点方向,建立健全有利于高质量发展的税收制度体系,推进国家治理体系和治理能力现代化。Since the new era,China's tax reform has achieved remarkable results,and a modern tax system with scientific tax categories,optimized structure,sound laws,standardized fairness and efficient collection and administration has been initially established.Entering a new stage of development,China is facing profound changes in the development situation and reform tasks,which has put forward a series of new requirements and challenges for the tax system,and it is the right time to plan a new round of tax reform.This new round of reform should grasp the key directions of promoting the improvement of scientific and technological innovation capabilities,helping the construction of a modern industrial system,promoting the establishment of a unified national market,improving the green and low-carbon economic system,and serving high-level opening-up,so as to establish and improve the tax system conducive to high-quality development,and promote the modernization of national governance system and governance capacity.

关 键 词：税收制度 财税体制改革 税制改革 高质量发展 

分 类 号：F810.42[经济管理—财政学]