面向宏观经济治理体系现代化完善税收政策体系  

Improving the Tax Policy System in the Context of Modernizing the Macroeconomic Governance System

作　　者：冯明 FENG Ming

机构地区：[1]中国社会科学院大学应用经济学院 [2]中国社会科学院数量经济与技术经济研究所

出　　处：《税务研究》2025年第2期18-25,共8页TAXATION RESEARCH

基　　金：中国社会科学院智库基础研究项目“人工智能对宏观经济的影响及宏观经济治理的政策应对”、中国社会科学院青年人才“培远计划”的阶段性研究成果。

摘　　要：作为宏观经济治理体系现代化的有机组成部分,完善税收政策体系应兼顾目标导向和问题导向。一方面,要锚定宏观税负合理稳定、税制结构均衡高效、税收征管规范透明等目标;另一方面,要重点针对国内有效需求不足矛盾突出、经济结构转型升级任务紧迫、新经济涌现引发生产关系变革、地方财政收支平衡压力加大等问题,统筹兼顾地落实党的二十届三中全会提出的深化财税体制改革的各项任务,完善税收政策体系,在税收领域为宏观经济治理体系现代化夯实基础。As an integral part of the modernization of the macroeconomic governance system,the improving of tax policy system should balance both goal-oriented and problem-oriented approaches.On one hand,it is necessary to anchor on goals such as a reasonable and stable macro tax burden,a balanced and efficient tax system structure,and the standardization and transparency of tax collection and management.On the other hand,it is important to help addressing key problems faced by the Chinese economy such as the insufficient domestic effective demand,the urgent task of economic structural transformation and upgrading,the emergence of new economies triggering changes in production relations,and the increasing pressure on local government fiscal revenue and expenditure balance.By comprehensively implementing the tasks of deepening the reform of fiscal and tax system proposed by the Third Plenary Session of the 2oth Central Committee of the CPC,the improvement of the tax policy system could lay a solid foundation for the modernization of China's macroeconomic governance system.

关 键 词：税收政策 宏观经济治理体系 财税体制改革 宏观税负 税制结构 

分 类 号：F81[经济管理—财政学]