我国税收改革发展的十大趋势性变化

发布时间：2018-01-15 11:41

本文关键词：我国税收改革发展的十大趋势性变化　出处：《税务研究》2015年02期 　论文类型：期刊论文

【摘要】：回顾总结税制改革发展历程,展望未来税制改革发展规划,我国税收将在十个方面发生趋势性变化:税收定位由传统税收制度体系向现代税收制度体系转变;税收目标由效率激励向公平、有序、正义转变;税收增长由超常增长向稳健持续增长转变;税收负担由结构性减税向稳定宏观税负转变;税制结构由以间接税为主向以直接税为主转变;税制改革由个别税种改革向全面系统改革转变;税收政策由短期多变向长期规范化转变;税法制定由行政决定向人大直接立法转变;税务管理由传统管理向现代信息技术管理转变;税收体制由单一集权向多元分权转变。
[Abstract]:Reviewing and summarizing the development course of tax system reform and looking forward to the future tax system reform development plan, the tax revenue in our country will have the tendency change in ten aspects: the tax revenue position changes from the traditional tax system system to the modern tax system system; The tax revenue goal changes from efficiency encouragement to fairness, order and justice; The tax revenue growth changes from the extraordinary growth to the steady and sustained growth; The tax burden changes from structural tax reduction to stable macro tax burden; The structure of tax system is changed from indirect tax to direct tax. The reform of tax system changes from individual tax reform to comprehensive and systematic reform; The change of tax policy from short-term change to long-term standardization; The formulation of tax law is changed from administrative decision to direct legislation of the NPC; The change of tax administration from traditional management to modern information technology management; The tax system changes from single centralization to pluralistic decentralization.
【作者单位】：上海财经大学公共政策与治理研究院;
【基金】：国家自然科学基金项目“我国结构性减税制度变革、效应分析和风险控制研究”(项目批准号:71373151)的支持
【分类号】：F812.42
【正文快照】： 2014年6月30日,中共中央政治局会议审议通过了《深化财税体制改革总体方案》(以下简称《方案》),对我国未来税收发展和改革作出了总体规划和战略部署。核心是转变税收职能、稳定宏观税负、优化税制结构、深化税制改革、规范税收管理、推进依法治税。回顾总结税制改革发展历程,

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