建设服务型政府的财税制度改革研究

Research of constructing service government’s tax system reform

建设服务型政府对我国现行财税制度提出了新的要求。与建设服务型政府要求相比,财税制度中还存在一些不相适应的环节和方面,比如财政收入规模小,支出结构不尽合理等。建议按照建设服务型政府的新要求深化财税体制改革,主要包括:提高财政收入占GDP比重,调整支出结构,改革和完善税收制度,促进基本公共服务的均等化等。

Building a service-oriented governmentput new demands for China’s current taxation system. Compared with requirements of building a service-oriented government, there are still some incompatible elements and aspects in the financial and taxation system, For example, small scale financial revenue and unreasonable expenditure structure, Etc. I suggest that we should deepen the fiscal and taxation reform in accordance with the new requirements of Serviceoriented government,include： increase the proportion of fiscal revenue in GDP, adjust expenditure structures, reform and improve the tax system ; promote the equalization of basic public services and so on.