顶层设计下的税制重构——兼容税收能力的视角

Reconstruction of Tax System under the Top-level Design:From the Perspective of Compatible Tax Capacity

随着经济社会的不断发展,税制改革需要进行顶层设计,这也就意味着需要进行税制重构,此项工作需要充分考虑税收能力。税收能力涉及纳税能力、征税能力和国家治理能力三个层面,税制重构应兼容税收能力。由于我国当前的税收能力在空间、组织形式、税基构成、治理目标以及征管环境方面都发生了变化,由此也导致了税制体系与税收能力的不相匹配。基于纳税能力的税制重构方向是:扩大对自然人纳税人的直接征收,强化社会治理;根据税基结构变化捕捉税源,增加对个人收入和存量财产的征税;根据生产组织环节的变化扩大差额征税、下移征税环节。根据我国社会环境和征税能力,税制重构的路径应该由易到难,改革方略上需要逐步推进。

With the steady development of economy and society,the reform of tax system needs the top-level design,which means a reconstruction of tax system,taking tax capacity into full consideration.Tax capacity involves three aspects,namely the ability of tax payment,tax collection and national governance.The reconstruction of tax system should be compatible with tax capacity.China＇s current tax capacity has changed in space,organization form,tax base composition,governance objectives and environment,which result in the incompatibility between tax system and tax capacity.The orientation for reconstruction,based on the capability of tax payment,is proposed as follows：expand the direct collection of natural person taxpayers and strengthen social governance;capture tax source in accordance with the change of tax base and increase the tax on personal income and property;expand the differential tax and pull tax payment stages backward in accordance with the changes of production organization.Given China＇s social environment and tax capacity,reconstruction of tax system should proceed from easy to difficult,with reform strategies promoted in a steady manner.