现阶段我国税制改革的思路

Reflection on China's Reform on Tax System

1994年的税制改革是一次全方位、根本性的改革,是税制发展史上的一个里程碑。但随着社会主义市场经济体制的逐渐完善,现行税制存在的问题也日益凸显,如税制结构不合理、税收负担不公平和计税基础不够宽等。结合我国现阶段税制运行的实际情况,借鉴最适课税理论的思想,坚持效率优先、兼顾公平的原则,我国应当进一步推进税制改革,即调整间接税与直接税,实现二者的合理搭配;保留差别待遇,规范税收优惠;加快费税改革,扩大计税基础。

China's reform on tax system in 1994 is overall and fundamental and is a milestone in the history of reform on tax system. With the on-going perfection of socialist market economic system, problems in intrinsic tax system appear. Those problems include unreasonable tax system structure, unfair tax burden and narrow base for taxation, and so on. Combining with the current situation of China's tax system operation, drawing on theory of optimal taxation and sticking to the principle of efficiency first and giving consideration to equaity, the article puts forward some basic thoughts when China carries out further reform on tax system. Those basic thoughts are: adjusting direct and indirect taxes, achieving their reasonable coordination; reserving differential treatment, standardizing preferential policy on tax revenues; promoting taxation-fee reform, widening base for taxation.