中国税制改革中的直接税问题

发布时间：2018-06-05 05:26

本文选题：税制改革 + 直接税　；参考：《华中师范大学学报(人文社会科学版)》2015年03期

【摘要】：中国目前所处的全面改革,迫切需要实现以现代国家治理、现代市场体系、现代财政制度和全面依法治国四者为支撑的制度创新。在这样的大背景下,税制改革尤其是直接税改革被赋予了重要意义。中国目前的直接税房地产税和个人所得税,占税收收入的比例偏低。提高直接税比重是调节收入分配,促进社会和谐的迫切需要。当前直接税改革主要是从个人所得税和财产税着手进行优化调整。个税改革主要是推进分类和综合改革相结合;房地产税制对民主理财、依法理财制度建设有非常重要的作用,税基评估的复杂性和抗税的可能性都不应构成阻碍开征的理由。要真正"加快立法",在实施过程中应增加透明度,注重民主参与、民主监督和依法治税;遗产税还不具备开征条件,若要开征要先解决中国官员的财产报告制度框架建设问题。
[Abstract]:The overall reform in China at present urgently needs to realize the system innovation supported by modern national governance, modern market system, modern financial system and the overall rule of law. Under this background, the tax reform, especially the direct tax reform, has been given great significance. China's current direct tax real estate tax and personal income tax, the proportion of tax revenue is low. Raising the proportion of direct tax is an urgent need to adjust income distribution and promote social harmony. The current direct tax reform is mainly from the personal income tax and property tax to optimize the adjustment. The reform of individual tax is mainly to promote the combination of classification and comprehensive reform; the real estate tax system plays a very important role in democratic financial management and the construction of financial management system according to law. The complexity of tax base evaluation and the possibility of resisting tax should not constitute the reasons for hindering the introduction of tax collection. In order to really "speed up legislation," we should increase transparency, pay attention to democratic participation, democratic supervision, and administer taxes according to law in the course of implementation.
【作者单位】：财政部财政科学研究所;华夏新供给经济学研究院;
【分类号】：F812.42

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