经济发展方式转变下的中国税制调整思路

On the Reform Approach of China's Tax System under the Circumstances of the Transformation of the Pattern of Economy Development

经济发展方式转变实质上是由现行发展路径转变为以人为本的和谐经济发展之路。税制结构是经济发展的一个制度变量,但目前我国税制结构与经济结构优化、生态环境改善以及收入差距不断缩小下人们福祉的提高等方面存在着矛盾。因此,必须在现代发展理念下对现行的所得税、流转税、资源税、财产税、行为税等进行调整,以促进经济发展方式转变。

The transformation of the pattern of economic development i s essentially a procedure transferring from the current path of development to a harmonious one that taking people first. The tax structure is always an important institutional variable of the economic development. China＇s existing tax structure contradict the ideas of optimization and upgrading of the economic structure, the coordinated development of regional economy, the improvement of the ecological environment, and the increased people＇s well-being with the narrowing income gap. To solve such problems under the circumstances of the transformation of economy development pattern, we should reform the income tax, turnover tax, resource tax and property tax and action tax with the help of the ideas of modern development.