基于国民收入分配理论的我国税收演变轨迹及对策建议

Evolution and Suggestions of China's Tax Revenue Based on the National Income Distribution Theory

笔者对改革开放以来中国税收制度改革进行简要回顾,弄清在不同时期中国税收制度具体由哪些税种构成,然后再按照不同税种参与不同层次分配的顺序,从税收参与初次分配、再分配到形成最终分配结果逐一进行描述,分析演变的原因及结果,从而透视我国税收制度在不同分配层次上所起的作用。并在此基础上,提出未来我国税制改革的基本思路。

This paper reviews briefly the tax system reform in China since Reform and Opening-up, showing that what particular taxes constitute the tax system at different times. Then it explains the tax system accord- ing to the different levels distribution order of the different types of taxes, which is from initial distribution, re-distribution to the final allocation. This paper also analyzes the reason and result of the tax revenue evolu- tion, and the role of China＇s tax system in the different distribution levels as well. At last, the suggestion of tax reform in China is also presented.