我国税收新常态的两个突破口

Two Breakthroughs of the New Normal Taxation in China

本文综合分析了国内外经济、政治形势,指出了我国财政税收建设改革的两个突破口,即推进绿色税收、环保财政和通过对知识产权的保护,促进我国税制结构"腾笼换鸟",从而实现中国经济的转型升级,助力我国税源告别过度依赖资源能源高投入的粗放式增长模式,向着更多知识和技术创新含量的集约型发展模式转变。

This paper analyzes the economic and political situations at home and abroad. On this basis, the paper points out the two breakthroughs of the fiscal and tax construction and reform in China, namely, promoting green tax and green finance and promoting the transformation of tax structure through protection of intellectual property rights, so as to achieve the economic transformation and upgrading and help the tax sources transform from the extensive growth mode （excessively dependent on high input of resources and energy） to the intensive one （with more knowledge and technological innovation contents）.