浅议新形势下税收制度的结构性改革

发布时间：2019-01-03 08:01

【摘要】：在2017年中央经济工作会议提出我国经济运行面临的突出矛盾和问题是重大结构失衡和必须从结构性改革上想办法,努力实现新的动态平衡的的背景下,本文以十八大以来中央多次部署的税制结构性改革为依据,得出深化税收结构性改革是新一轮税制改革的新常态,是税收制度改革的重要领域和关键环节的结论。在此基础上,从统一税法框架下税收立法权的结构性改革、事权与支出责任统一框架下的税收收入结构性改革、深化国税地税征管体制框架下的税收管辖权结构性改革等三个层面阐述了税收体制制度结构性改革;从宏观和微观两个层面阐述了税收实体制度结构性改革的基本定位,同时提出税制结构性改革应当包括税收收入侧和税收支出侧两个侧面的改革,二者相互影响相互制约,应当将调整税收收入结构与调整税收支出结构同步进行的观点。最后,对分析与调整宏观税负提出三点建设性意见。
[Abstract]:At the 2017 Central Economic work Conference, it was pointed out that the prominent contradictions and problems facing China's economic operation are the major structural imbalance and the need to find ways to achieve a new dynamic balance through structural reform. Based on the structural reform of the tax system that has been arranged many times since the 18th National Congress of the CPC Central Committee, this paper draws the conclusion that deepening the structural reform of the tax system is the new normal of the new round of tax system reform, and is an important field and key link of the reform of the tax system. On this basis, the structural reform of tax legislative power under the framework of unified tax law, the structural reform of tax revenue under the unified framework of administrative power and expenditure responsibility, Deepening the structural reform of tax jurisdiction under the framework of the local tax collection and management system of the state tax system, including the structural reform of the tax system; This paper expounds the basic orientation of the structural reform of the tax entity system from the macro and micro aspects, and points out that the structural reform of the tax system should include the reform of the tax revenue side and the tax expenditure side, which influence and restrict each other. We should synchronize the adjustment of tax revenue structure with the adjustment of tax expenditure structure. Finally, three constructive suggestions are put forward for the analysis and adjustment of macro tax burden.
【作者单位】：辽宁税务高等专科学校;中国税务学会;
【分类号】：F812.42

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