浅析我国直接税体系现状与完善对策

A Preliminary Analysis on the Status Quo and Improvement Measures in Direct Tax System in China

党的十八届三中全会通过《中共中央关于全面深化改革若干重大问题的决定》,对改革与完善税收制度作出了系统部署,其中,"深化税收制度改革,完善地方税收体系,逐步提高直接税比重"是其中一项重要内容。直接税属于国家主体税种,完善直接税体系是经济社会发展进程中税收体系建设的必然趋势。与间接税相比,直接税对收入分配和经济稳定的调节功能更强,对市场机制的作用影响更小。但是目前我国的直接税体系还存在着税种设置不完善、税收收入比重较低、征收管理水平比较低、调节收入分配的功能比较弱等问题。本文通过分析直接税体系的现状及存在的问题,对完善我国直接税体系提出了几点对策。

The Third Plenary Session of the 18 thCPC Central Committee has approved a decision on 'major issues concerning comprehensively deepening reforms'. It tried to make the tax system reform and perfect deployment. Among them,the 'deepening the reform of tax system,improving the local taxation system,raising the proportion of direct tax gradually'are important thing. Direct tax,as a main tax,is the inevitable trend in the process of national economic and social development. Compared with indirect taxation,it is more powerful in the regulation of income distribution and economic stability. But at present,our direct tax system is imperfect with low proportion of tax revenue,low tax administration level and weak income distribution and so on. This paper analyzes the present situation and existing problems of the direct tax system,put forward some countermeasures on how to perfect the direct tax system in China.