我国税负若干问题澄清及国际税改新趋势下的对策

发布时间：2018-11-26 12:40

【摘要】：近年来我国为了促进经济增长和转型,实施了大量减税政策;美国税收减免计划可能引发新一轮全球减税浪潮和加剧国际税收竞争,税负问题成为社会焦点。社会各界对"税收"判定标准不同,使得企业和社会感知的税负与专家学者、政府相关部门之间的判定存在差异。综合而言,我国宏观税负不高;由于我国治税的社会环境还不理想,实施了以流转税为主体的税制结构,企业是主要的纳税人,使企业感觉税负较高。但企业向税务机关缴纳的大量税收属于代扣代缴和中间纳税,如增值税的最终负税人是消费者而非企业,因此企业真实负担的税收应低于其自身感知。在国际税收竞争加剧条件下,应深入推进"放管服"改革,不断削减政府开支;加快费改税,清理非税收入;提升所得税、财产税在税收收入中比重;促进创新,加快产业升级、产业转型。
[Abstract]:In recent years, in order to promote economic growth and transformation, China has implemented a large number of tax reduction policies, and the tax relief plan of the United States may lead to a new round of global tax reduction wave and intensify the international tax competition, the tax burden has become the focus of the society. Different judging standards of "tax" from all walks of life make the tax burden of enterprises and society perceived to be different from that of experts and scholars, and relevant government departments. Generally speaking, the macro tax burden of our country is not high; because the social environment of tax administration in our country is not ideal, the tax system structure with turnover tax as the main body has been implemented, and the enterprise is the main taxpayer, which makes the enterprise feel that the tax burden is higher. However, a large number of taxes paid by enterprises to tax authorities belong to withholding and intermediate taxes. For example, the ultimate negative tax payers of VAT are consumers rather than enterprises, so the real tax burden of enterprises should be lower than their own perception. Under the condition of intensified international tax competition, we should push forward the reform of "release management and service", continuously reduce government expenditure, speed up fee reform, clean up non-tax income, raise the proportion of income tax and property tax in tax revenue; Promote innovation, speed up industrial upgrading, industrial transformation.
【作者单位】：江西省国税局;
【分类号】：F812.42

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