新一轮税制改革的历史方位、总体定位与实践落位  

The Historical Orientation,Overall Positioning and Practice of the New Round of Tax Reform

作　　者：王萌[1] 马克 陈晓萌 WANG Meng;MA Ke;CHEN Xiao-meng(Fiscal and Tax Law Research Center,China University of Political Science and Law,Beijing 100088,China;School of Economics,Jilin University,Changchun 130022,China;School of Public Finance and Taxation,Central University of Finance and Economics,Beijing 1ooo80,China)

机构地区：[1]中国政法大学财税法研究中心,北京100088 [2]吉林大学经济学院,吉林长春130022 [3]中央财经大学财政税务学院,北京100080

出　　处：《税务与经济》2024年第6期28-35,共8页Taxation and Economy

摘　　要：面对进一步全面深化税制改革的新形势、新要求与新挑战,党的二十届三中全会通过的《中共中央关于进一步全面深化改革推进中国式现代化的决定》中提出了“健全有利于高质量发展、社会公平、市场统一的税收制度”的税制改革方向。新一轮税制改革应以强化税收制度调控经济运行、调节收入分配和筹集财政收入的基本职能为导向,从“全面落实税收法定原则,规范税收优惠政策;健全以所得税和财产税为主体的直接税体系;研究同新业态相适应的税收制度,完善绿色税制体系;增加地方自主财力,拓展地方税源;深化税收征管改革,提升税收征管效能”等五个方面来发力。At present,facing the new situation,new requirements and new challenges of further deepening the tax system reform,the"Decision of the CPC Central Committee on Further Deepening Reform and Promoting Chinesestyle Modernization"adopted by the Third Plenary Session of the 20th CPC Central Committee proposed the tax system reform direction of"improving the tax system that is conducive to high-quality development,social equity and market unification".Following this direction,the new round of tax system reform should be guided by strengthening the basic functions of the tax system to regulate economic operation,adjust income distribution and raise fiscal revenue,and focus on the following five aspects:fully implementing the principle of statutory taxation and standardizing tax preferential policies;improving the direct tax system with income tax and property tax as the main body;studying the tax system that is compatible with new business forms and improving the green tax system;increasing local independent financial resources and expanding local tax sources;and deepening tax collection and management reform and improving their efficiency.

关 键 词：税收制度 新一轮税制改革 深化财税体制改革 中国式现代化 

分 类 号：F810.422[经济管理—财政学]