我国税制演变影响因素分析——以税种结构变动为视角

Factors Influencing Evolution of Chinese Tax System:From the Perspective of Tax Structure Changes

有不少研究对我国税制演变的过程进行了历史阶段划分,这些成果为寻找税制演变影响因素提供了良好的思路和条件。以税种变动为视角对我国税制演变过程进行梳理总结可以发现:政府目标是影响我国税制演变方向的明显因素,而经济所有制结构、对外依赖程度、经济发展水平、政府税权分配状况等则是影响我国税制演变进程的潜在因素。聚类分析可以作为检验这些影响因素合理性的一种简便易行的方法,其使用基础是税制演变阶段的合理划分。根据通过合理性检验的影响因素的变化情况,可以对我国税制演变的未来走向作出合理的判断。

Based on Chinese tax system＇s evolution process,a lot of research has divided it into several stages.These results have provided good ideas and conditions for exploring the factors influencing tax system＇s evolution.Focusing on the changes of tax types,it can be found that government aim is an important obvious factor that influences the direction of Chinese tax system＇s evolution.Besides,the economic structure of ownership,the degree of dependence on foreign factors,the level of economic development,and the taxation power＇s distribution between different levels of government are potential factors that influence Chinese tax system＇s evolution process a lot.Clustering analysis can be used as a simple but practical method to test the rationality of these factors.However,the use of this method has to be depended on the reasonable division of the stages of tax system＇s evolution.Considering the future changes of these factors whose rationality have been tested,we can get reasonable judgments for Chinese tax system＇s evolution in the future.