税制结构的性质与税制转型:一个分析框架

Nature of Tax Structure and Its Transition

税收理论从公平和效率的角度入手发展出了逻辑严密最优税制理论体系。但现实中税收扭曲效应不可避免,往往需要通过这一效应实现经济社会的某种调节。因此,需要从税制结构的性质入手探讨税制改革的方向。从整体上看,税制结构的性质可分为收入型税制、增长型税制和发展型税制。从税制发展史上看,税制改革主要侧重于收入型和增长型税制结构的构建,而发展型税制必须从税制结构整体出发,综合考虑税制要素组合,将税收中性理念对经济效率的追求与税收调节作用对税收社会收益的追求结合起来,将税收中性理念对经济公平的追求与可持续发展对社会效率和社会公平的追求结合起来。

An optimal taxation theory has been developed for the sake of fairness and efficiency. In reality, however, it is often distorted as a result of the difference between the actual tax structure and its ideal form. Therefore, tax reform should start with the study of the nature of tax structure, which can be divided into revenue - oriented tax system, growth - oriented tax system and development - oriented tax system. Viewed from the history of tax systems, stress has been laid usually on the revenue - oriented and growth - oriented systems in tax reforms. Contrary to the modem idea of development and therefore unsustainable, growth - oriented tax system should be transformed into development -oriented tax system so as to spur economic development.