对新一轮税制改革的几点看法

Some Opinions about the A New Round of Tax System Reform

本文首先简述了1994年税制改革取得的成就与经验,认为应在此基础上与时俱进地积极推进新一轮税制改革。而在新一轮税制改革的条件和时机选择上,就“速改论”与“渐改论”进行了分析,由于“渐改论”既能继承我国积极稳妥、逐步深化改革的渐进性优点,又可防止速改、大改、一揽子全盘改革可能带来的风险;既能认识税制改革的迫切性,又考虑到可能对财政收支和国民经济带来的压力,本文赞同“渐改论”,认为其比较具有操作性。同时提出了新一轮税制改革的三大原则,即:立足国情,渐进接轨;效率优先,兼顾公平;适度集权,适度分权。最后,对新一轮税制改革的具体措施作了阐述。

This paper outlines achievement and experience of the tax reform in 1994, and argues that we should advance the newround of tax reform actively accordingly with development of economic situation. This paper particularly analyses 'the theory ofrapid change' and 'the theory of gradualism' which are about choosing opportunity of the new round of tax reform. It argues thatthe latter viewpoint is more relevant since it not only inherits the advantage of gradual reform, but also may prevent the risk of totalreform and drastic change might bring. This viewpoint not only helps realize the urgency of the tax reform, but also considers thepressure that may bring to fiscal revenue and expenditure. This paper further puts forward three major principles of the new roundof tax systems reform: first, a condition-based; step-by-step approach; secondly, efficiency comes first, equity follows; thirdly, anappropriate trade-off between centralization and decentralization. Finally, this paper presents author's own view on the main measuresof the new round of tax reform too.