关于优化税制结构及相关问题的分析与思考  

Analysis and Thoughts on Optimizing the Tax Structure and Related Issues

作　　者：蒋震[1] 杨一帆 JIANG Zhen;YANG Yi-fan(Faculty of Applied Economics,University of Chinese Academy of Social Sciences,Beijing 102488;School of Mathematics and Statistics,Beijing Technology and Business University,Beijing 100048,China)

机构地区：[1]中国社会科学院大学应用经济学院,北京102488 [2]北京工商大学数学与统计学院,北京100048

出　　处：《广西师范大学学报（哲学社会科学版）》2024年第3期59-67,共9页Journal of Guangxi Normal University(Philosophy and Social Sciences Edition)

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”(20AJY021)。

摘　　要：构建高水平社会主义市场经济体制,经济发展阶段不断跨越,数字经济、人工智能等新产业、新业态、新模式快速发展,税制结构随之发生变化,优化税制结构、适当提高直接税比重,成为我国深化税制改革的必然要求。我国经济管理部门应根据经济增长的动力结构变化适时调整、优化税源结构,正确处理投资和消费在税源结构中的关系,以确保税收收入的可持续、稳定性;在稳定宏观税负前提下应更加强化税制调控功能(特别是在社会公平领域的调控功能),不断强化直接税在调节收入分配方面的功能作用,促进社会适度流动,有效调节数据要素相关收入分配问题,更加有效调控区域税收分配、维护全国统一大市场。In building a high-standard socialist market economy,with continuous leaps in the stage of economic development,the robust growth of new industries,formats,and models such as the digital economy and artificial intelligence,has led to changes in China’s tax structure.Optimizing the tax structure and appropriately increasing the proportion of direct taxes,therefore,have become inevitable requirements for deepening China’s tax system reform.China needs to adjust and optimize the tax source structure in a timely manner based on changes in the driving force of economic growth,and properly handle the relationship between investment and consumption in the tax source structure,thus ensuring the sustainability and stability of tax revenue.China should,under the premise of stabilizing macro tax burden,further strengthen the regulatory function of the tax system,enhance the regulatory function of the tax system in the field of social equity,continuously promote the functional role of direct taxation in regulating income distribution,promote moderate social mobility,effectively regulate income distribution issues related to data elements,and more effectively regulate regional tax distribution and maintain a unified national market.

关 键 词：高水平社会主义市场经济体制 数字经济 税制结构 税源结构 税制功能结构 

分 类 号：F812.42[经济管理—财政学]