稳定税负约束下我国现代税制体系的构建与完善

On the Construction and Improvement of the Modern Tax System within Stabilized Macro-tax-burden Constraints in China

当前及今后一段时期,"稳定税负"将构成我国全面深化改革的基本约束。从形式上看,稳定税负意味着宏观税负水平的总体稳定;而从实质看,稳定税负实际上是以稳定政府支出规模为约束,通过对税负分配进行"有保有压"、有增有减的结构性调整,以推进国家治理体系与治理能力现代化为根本目标导向的基础性、支柱性制度改革与创新。在稳定税负的现实约束下,我国深化税制改革,应明确一定的施力指向,并在着力提升税收治理能力的基础上,构建结构优化、负担公平、可持续发展的现代税制体系。

Stabilized macro tax burden will constitute one of the basic constraints for comprehensively deepening reforms in China at present and in the future. The term suggests the overall tax-burden level will be stabilized. However, indeed, its purpose is to constrain the size of government spending and to perform the structural adjustment through tax increase and/or reduction to promote the fundamental and substantial institution reform and innovation for modernization of the national governance system and governance capacity. In such a realistic constraint condition, deepening the tax reform should be based on a specific direction and great efforts to improve the tax administration capacity to construct a modern tax system characterized by structure optimization, fair burden and sustainable development.