From Structural Imbalance to Structural Optimization:A Theoretical Analysis for Establishing a Modern Tax System  

作　　者：Gao Peiyong 

机构地区：[1]Chinese Academy of Social Sciences

出　　处：《Social Sciences in China》2024年第2期4-28,共25页中国社会科学（英文版）

摘　　要：The essence of the modern tax system is the unity of the modern tax framework and the functions it supports.Behind the appearance of an unbalanced tax structure lies the reality of the shortcomings and weaknesses of the functions of modern taxation.The heart or soul of the establishment of a modern tax system is making modern tax functions the standard,acting to optimize the tax structure,and creating a form of tax system with a functional balance that integrates"optimized resource allocation,maintenance of market unity,promotion of social equity,and ensuring long-term national stability"constituting a modern tax framework.The transition from structural imbalance to structural optimization is the fundamental route to establishing a modern tax system.On the premise of maintaining basic stability in the macro-tax burden,the supplementation and strengthening of the shortcomings and weaknesses in modern tax functions primarily involve supplementing and strengthening the direct taxation shortcomings and weaknesses that are in an"absent"or"weak"state in the current tax framework.Increasing direct taxes and raising their proportion essentially mean increasing the tax paid by individuals and raising the share of individual tax revenue in total tax revenue.This is the most important and central aspect of action to optimize the tax structure.

关 键 词：modern tax system optimization of the tax structure modern tax functions taxation equity and justice 

分 类 号：D630[政治法律—政治学]