对新一轮财税体制改革中税制变革的理论分析与思考  

Theoretical Analysis and Reflection on Evolution of Taxation in the New Round of Fiscal and Tax Reform

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：《财政科学》2024年第3期5-11,共7页Fiscal Science

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：在新一轮财税体制改革中推动税制改革创新,以改革促高质量发展,更加突出构建经济发展与税收制度的良性互动关系,深刻把握构建高水平社会主义市场经济体制与税收制度的理论逻辑。更加全面系统认识税收制度与产权制度的内在关系,更好发挥税收制度的产权保护功能;更加适应产业链分工细化深化特征,不断推动优化税制结构;更好顺应区域分工趋势,不断优化区域税收分配机制;更加适应于数字经济发展阶段,尝试推动税制创新。In the new round of fiscal and tax reform,we will promote innovation in tax reform,promote high-quality development through reform,highlight the construction of a positive interaction between economic development and taxation,and deeply grasp the theoretical logic of building a high-level socialist market economy system and taxation.We will have a more comprehensive and systematic understanding of the inherent relationship between the taxation and the property rights system,and better leverage the property rights protection function of the taxation;At the same time,it is more adaptable to the deepening characteristics of industrial chain division of labor and continuously promotes the optimization of taxation structure;We also need to better adapt to the trend of regional division of labor and continuously optimize the regional tax distribution mechanism;Finally,it should be more adapted to the development stage of the digital economy and attempt to promote tax innovation.

关 键 词：社会主义市场经济体制 社会化生产 税制改革 税制创新 

分 类 号：F812.42[经济管理—财政学]