税收负担分配的局部调整:一个基本分析框架

发布时间：2018-04-11 18:19

本文选题：税收负担 + 税负分配　；参考：《地方财政研究》2015年01期

【摘要】：税收负担分配的局部调整不仅直接关系纳税人的切身利益和政府税收收入的多寡,而且也是税收政策的具体载体,对社会经济运行有着相当大的影响。我国近年来推行的"结构性减税",实质上就是在保持税收负担基本分配格局不大变的基础上对税收负担分配进行的局部调整。结构性减税政策不仅要适当控制调整的规模,而且对具体的调整方式也要有所选择。我国应改变过多依赖税收优惠的局面,尽可能地少用税收优惠手段去实现特定的社会经济目的以避免税收优惠政策的普遍化;免除重复征税的负面效应虽然非常小,但也要防止被纳税人用作避税手段;普遍提升税收征管力度有悖于结构性减税政策局部调整税收负担分配的意图,强化税收征管的范围应限定为偷逃税。
[Abstract]:The partial adjustment of tax burden distribution is not only directly related to the vital interests of taxpayers and the amount of government tax revenue, but also the specific carrier of tax policy, which has a considerable impact on the social and economic operation.The "structural tax reduction" implemented in recent years in China is essentially a partial adjustment of tax burden distribution on the basis of keeping the basic distribution pattern of tax burden unchanged.Structural tax cuts should not only properly control the scale of adjustment, but also select specific ways of adjustment.Our country should change the situation of too much reliance on tax preference, and use tax preferential means as little as possible to achieve specific social and economic purposes in order to avoid the generalization of tax preferential policies; although the negative effect of exemption from double taxation is very small,But it is also necessary to prevent tax evasion from being used by taxpayers; the general increase of tax collection and administration is contrary to the intention of structural tax cuts to partially adjust the distribution of tax burden, and the scope of strengthening tax collection and management should be limited to tax evasion.
【作者单位】：武汉大学;
【基金】：国家留学基金资助项目(项目号201406275097)的阶段性研究成果
【分类号】：F812.42

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