我国税收改革发展的十大趋势性变化

Ten Major Trends of Tax Reform and Development in China

回顾总结税制改革发展历程,展望未来税制改革发展规划,我国税收将在十个方面发生趋势性变化:税收定位由传统税收制度体系向现代税收制度体系转变;税收目标由效率激励向公平、有序、正义转变;税收增长由超常增长向稳健持续增长转变;税收负担由结构性减税向稳定宏观税负转变;税制结构由以间接税为主向以直接税为主转变;税制改革由个别税种改革向全面系统改革转变;税收政策由短期多变向长期规范化转变;税法制定由行政决定向人大直接立法转变;税务管理由传统管理向现代信息技术管理转变;税收体制由单一集权向多元分权转变。

Reviewing the history and forecasting the future of tax reform, people can identify that the tax system in our country is to experience the following ten major changes in terms of trend. Firstly, the once traditional tax system is transforming into a more modern one. Secondly, efficiency, which has been the single aim of tax, is being replaced by fairness, orderliness and justice. Thirdly, an excess of tax growth will develop into a more stable and sustainable one. Fourthly, when concerning with tax burden, a policy aims to achieve stable macro tax burden instead of structural tax reduction is to be implemented. Fifthly, differently from now, direct tax will play a more important role than indirect tax. Sixthly, tax reform which has focused on several certain taxes will spread to the overall tax system. Seventhly, long-term tax policies that are more standardized will be preferred. Eighthly, the right to legislate will be given back to NPC from the executive. Ninthly, modem information technology, far more advanced than traditional methods, will be utilized in tax administration. Tenthly, a gradually decentralized tax levying mechanism will prevail and it will replace the once centralized one.