中国税收制度改革与发展的思考

Thinking on the Tax System Reform and Development in China

"十一五"时期中国税收制度改革取得显著成效,增值税转型、企业所得税"两法"合并以及个人所得税、消费税、资源税、农业税等税种改革,对实现政府职能的转变具有积极意义。但也存在着税收结构不合理、税收制度的宏观调控能力不强等问题。目前我国税收制度改革面临的国内外环境日趋复杂,我国要实现转变经济发展方式、调节居民收入分配、节能环保等社会经济目标,必然需要强大的财力保障作为支撑,短期内税收制度改革将无法以大规模减税为前提。因此"十二五"及其后的时期,我国税收制度改革和发展的趋势包括推行增值税"扩围"改革、多方位改革消费税、重构个人所得税制度、有选择地开征环境税、全面推广资源税改革以及持续实行房产税改革等方面。

＂11th Five- Year Plan＂ period of China＇ s tax system reform have achieved remarkable results, including VAT transformation, corporate income tax ＂two laws＂ merger, and personal income tax, consumption tax, resource tax, agricultural tax and other tax reform, having a positive significance for the transformation of government functions. But there have been many problems such as irrational tax structure, macrocontrol capacity of the tax system being not strong. Based on the international environment which our tax system reform is facing being increasingly complex, if we want to achieve the transformation of economic development, regulate income distribution, implement environmental protection and other socio - economic objectives, we necessarily need a strong financial security as a support, and the tax reform will not be able to tax cuts as a precondition in short - term. So in the period of ＂12h Five - Year Plan＂ and the subsequent, China＇ s tax system reform and development trend will include VAT ＂expansion＂ transformation, multi - facetod reform of consumption tax, reconstruction of personal income tax system, selective introduction of environmental taxes, promotion of resource tax reform comprehensively and continued imposition of property tax reform.