现代财政制度框架下的税收体系构建

发布时间：2018-05-03 19:35

本文选题：现代财政 + 国家治理　；参考：《学术研究》2017年01期

【摘要】：作为财政制度的重要组成部分,税收反映了在历史和国家管理能力决定的制度框架下,不同社会群体及成员之间因复杂的相互作用而形成的经济和政治结果。在现代财政制度框架下,政府征税的依据在于为社会成员提供能够满足其需要的公共产品和公共服务。从确立方式上看,政府征税必须经过代议机关同意是现代税收与封建专制课税的最主要区别。除取得财政收入、调节资源配置和收入分配、促进经济的稳定与增长外,政府还可以通过征税完善社会成员的意愿表达和公共决策机制,提高国家治理能力。现代税收征管的基点是将纳税人视为接受服务的顾客,通过完善税收服务提高税收征管效率和税收遵从水平是未来税收征管改革的方向。为保证地方政府的负责程度和治理能力,政府间税收划分应与支出职责相匹配并尽量减少对资源配置的扭曲效应,政府间转移支付主要发挥均等化作用。
[Abstract]:As an important part of the fiscal system, taxation reflects the economic and political outcome of the complex interaction between different social groups and members under the framework of history and the system determined by the national management ability. Under the framework of modern fiscal system, the basis of government taxation is to provide social members with public goods and services that can meet their needs. From the point of view of establishing mode, the main difference between modern taxation and feudal autocratic taxation is that government taxation must be approved by representative organs. In addition to obtaining fiscal revenue, adjusting the allocation of resources and income, and promoting economic stability and growth, the government can also improve the ability of national governance by means of taxation to improve the expression of social members' will and public decision-making mechanism. The basic point of modern tax collection and management is to treat the taxpayer as the customer who receives the service. To improve the efficiency of tax collection and management and the level of tax compliance through perfecting the tax service is the direction of the future tax collection and management reform. In order to ensure the local government's responsibility degree and governance ability, the intergovernmental tax division should match with the expenditure duty and reduce the distortion effect of the resources allocation as far as possible. The intergovernmental transfer payment mainly plays an equal role.
【作者单位】：东北财经大学财政税务学院;
【基金】：国家社科基金重点项目“现代财政视阈下税收体系构建研究”(16AJY021) 教育部人文社科研究一般项目“财政腐败的动因、效应及其治理:基于中国财政体制的理论分析与实证检验”(15YJA790017)的阶段性成果
【分类号】：F812.42

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