法治背景下我国税制结构的优化研究

A Research on Optimization of the Chinese Tax System against the Background of the Rule of Law

法治与现代税收的契合性决定了税收法治建设在法治社会建设中具有不可替代的地位和作用。税制结构是一国税制设计的根本,其合理与否,不仅关系到税收职能的顺利实现,而且决定着税收作用的范围和深度。随着经济社会发展和税收征管等因素的变化,我国税制改革不断推进,形成了流转税和所得税主次搭配的税制结构模式。然而,现行的税制结构中流转税比重仍偏高。因此,适当地降低间接税比重,增加直接税比重,调整我国税制结构,有利于经济的稳健增长。按照"完善、合并、开征和取消"的思路,我国中长期的税制结构体系的构建应采取"以流转税和所得税功能主导、财产税系重要补充、辅助税种功能特定"的并重双主体税制结构体系。

The conformity of the rule of lawwith modern taxation determines that the construction of tax legal system plays an irreplaceable position and role in the construction of the rule of law.The tax system structure,as the foundation of a country's tax system design,whether it is reasonable or not,concerns not only the smooth realization of the function of taxation,but also the scope and depth of the role of taxation.With the changes in economic and social development and tax collection and management,China's tax reform has been continuously advanced,so that a tax structure model with a combination of turnover tax and income tax has been established.However,the proportion of turnover tax in the current tax structure is still high. Therefore,appropriately reducing the proportion of indirect taxes,increasing the proportion of direct taxes,and adjusting the tax system structure are conducive to sound economic growth.According to the ideas of "improvement,consolidation, introduction and abolishment",the medium and long-term tax system is to be constructed in a main double taxation mode which is dominated by turnover tax and income tax and supplemented by property tax system and specified auxiliary tax types.