我国税收“新常态”的特点、问题及对策

New Normal Pattern of Tax Revenue in China: Characteristics, Problems and Countermeasures

2014年以来,我国税收收入增长呈稳中趋缓态势,进一步向"新常态"转换,表现为税收增速显著放缓、税收结构明显转变、财税体制改革不断深入并对税收产生持续性影响。在这一转换过程中,由于税制安排还不能完全与经济结构转型升级的要求相适应,我国税收中存在的问题也进一步凸显,如间接税比重依然较高,个人所得税、财产税仍有待完善,资源税难以发挥要素优化配置的作用,中央和地方财力与事权不匹配等。为此,应该在协调好组织收入与经济增长、深化财税体制改革、依法征税三方面关系的基础上,实现税收和经济双转型的良性互动。

China＇s tax revenue grows steady but slows down this year, and transforms to a New Normal characterized by significant slowdown of tax revenue growth, obvious change in tax structure, sustainable impacts of deepening of fiscal and tax system reform on taxation. In the process of transforming, some problems, including high proportion of indirect taxation, imperfection of personal income tax and property tax, insufficient optimal allocation of elements by resources tax, and mismatch of central and local financial power and responsibilities, in the tax system become more prominent because the tax arrangements cannot meet the requirements of the transformation and upgrading of economic structure. Therefore, to achieve positive interaction of tax revenue with double-economic transformation, this paper proposes to coordinate tax revenue with economic growth, deepening reform of fiscal and tax system and taxation by law further.