深化税制改革的经验与思路  

Experiences and Thoughts on Deepening Tax Reform

作　　者：吕炜 Lyu Wei

机构地区：[1]东北财经大学经济学院

出　　处：《财政研究》2024年第8期14-20,共7页Public Finance Research

基　　金：国家自然科学基金重点项目“央地财政关系与财政制度优化研究”(72133001)。

摘　　要：将改革置于推进中国式现代化的语境下做出新的思考,党的二十届三中全会提出一系列全面深化改革的重点领域和目标任务,其中,“健全有利于高质量发展、社会公平、市场统一的税收制度,优化税制结构”成为深化税制改革的重要指向。探讨税制改革的深化路径,应将“现代化国家”纳入税制改革的研究范围,基于推进中国式现代化面临的新情况、新问题,从税收职能、政策工具、税制税权、管理方式、分配关系等角度入手,总结和梳理税制改革的已有经验,以此思考未来深化税制改革的政策思路。Putting the reform in the context of promoting Chinese-style modernization,the Third Plenary Session of the 20th CPC Central Committee puts forward a series of key areas and target tasks for comprehensively deepening the reform,among which“improving the tax system conducive to high-quality development,social fairness,and market unity,and optimizing the structure of the tax system”has become an important direction for deepening the tax system reform.To explore the deepening path of tax reform,the“modernized country”should be included in the research scope of tax reform,and based on the new situation and new problems faced by the promotion of Chinese-style modernization,we should summarize and sort out the experience of tax reform from the perspectives of the concept of tax function,policy tools,tax system,tax authority,management mode,distribution relationship,etc.,so as to think about the policy ideas for deepening the tax reform in the future.

关 键 词：服务人民 夯实基础 协同治理 提升效率 注重公平 

分 类 号：F812[经济管理—财政学]