高质量发展视阈下现代税收制度的多维效应与改革取向  

Multidimensional Effects and Reform Orientation of Modern Tax System from the Perspective of High-quality Development

作　　者：余红艳[1] 储德银[2] YU Hong-yan;CHU De-yin

机构地区：[1]安徽财经大学财政与公共管理学院 [2]安徽财经大学

出　　处：《改革》2024年第12期38-50,共13页Reform

基　　金：国家自然科学基金青年项目“减税政策与制造业高质量发展:效应评估、路径识别与策略优化”(72003001);国家社会科学基金重大项目“促进经济高质量发展的税制结构优化与改革研究”(21&ZD096);安徽省高校科研计划项目“减税降费与经济高质量发展:作用机制、效应评价与政策优化”(2022AH040087)。

摘　　要：如何立足新发展阶段完善现代税收制度,是推动中国经济高质量发展的重要命题。梳理现代税收制度的发展历程,阐述现代税收制度的多维效应,剖析现代税收制度的功能偏差。以功能“漏项”为切入点,将创新、协调、绿色、开放、共享的新发展理念融入税收制度的顶层设计和微观布局,使中国现代税收制度完善有了清晰的实现路径。沿着现代税收制度完善的全新思维,提升减税精准度、重塑税收体制框架、强化税收生态功能、增强税收国际适应性、厚植税收公平制度基础,是高质量发展视阈下中国未来税收制度改革的基本取向。How to improve the modern tax system based on the new development stage is an important proposition for promoting high-quality economic development in China.This article summarizes the development process of modern tax system,elaborates on the multidimensional effects of modern tax system,and analyzes the functional deviations of modern tax system.Taking the"missing items"in functions as the starting point,the new development concepts of innovation,coordination,green,openness,and sharing are integrated into the top-level design and micro layout of the tax system,providing a clear path for the improvement of China's modern tax system.Following the new thinking of improving the modern tax system,enhancing the precision of tax reduction,reshaping the tax system framework,strengthening the ecological function of taxation,enhancing the international adaptability of taxation,and strengthening the foundation of tax fairness system are the basic orientations of China's future tax system reform from the perspective of high-quality development.

关 键 词：现代税收制度 经济高质量发展 新发展理念 税收制度改革 

分 类 号：F812.42[经济管理—财政学]