摘要
建立现代税收制度实质是实现现代税收体系及其所支撑的现代税收职能的统一。在税制结构失衡表象的背后,实质是现代税收职能的“短板”“弱项”。建立现代税收制度的核心或灵魂,在于以现代税收职能为标准,通过税制结构优化行动,打造一个融“优化资源配置、维护市场统一、促进社会公平和实现国家长治久安”于一身的“职能均衡”的税收制度形态——现代税收体系。从结构失衡走向结构优化,是建立现代税收制度的一条基本线索。在保持宏观税负水平基本稳定的前提下“补足”和“强化”现代税收职能“短板”“弱项”,主要是“补足”和“强化”现行税收体系中处于“缺失”或“体弱”状态的直接税“短板”“弱项”。增加直接税、提高直接税比重,就是增加居民个人缴纳的税收,提高居民个人缴纳的税收收入占全部税收收入的比重,这是税制结构优化行动的最重要、最具核心意义的方面。
The goal of establishing agenuinely modern taxation system is to unify the modern taxation system and the functions supported by it.The shortcomings and weaknesses in the functions of our current taxation system lies behind its structural imbalance.The core or soul for establishing a modern taxation system is to establish a system that“optimizes resource allocation,maintains market unity and facilitates social equity and long-term national stability”by taking the functions of modern taxation as the standard to optimize the structure.The transition from structural imbalance to structural optimization constitutes the fundamental path towards it.Under the precondition of keeping the macro-tax burden at a basically stable level,overcoming the shortcomings and weaknesses of our current taxation functions means that we should resolve the problems in our direct taxes,which are absent or weak.Increasing direct taxes and their proportion in the total taxes implies increasing taxes paid by individual residents and their share in the total tax revenue.This is the most important and central factor in the structural optimization of our taxation system.
出处
《中国社会科学》
北大核心
2023年第3期4-25,204,共23页
Social Sciences in China
