经济新常态下的税收制度应对研究

A Research on the Tax Reform under the New Normal Economy

新常态下,我国经济潜在增长率下降、结构调整持续深化,税收制度环境不确定性明显增大。新技术革命迅速改变我国税源分布,实体经济增长困难,不同地区、不同社会阶层收入差距扩大,现行税制结构的效率性和公平性体现不够。为此,必须加快推动我国税制结构调整,推动现行税制由货物和劳务税、所得税"双主体"税制结构加速向货物和劳务税、所得税、资源和财产税"三足鼎立"复合税制体系转变,建立健全现代税制体系,彻底扭转被动局面。

The potential economic growth rate declines, the structural adjustment deepens, and the uncertainty of tax system environment obviously increases under the new normal situation in China. Moreover, the new technological revolution changes the distribution of tax sources rapidly, the real economy grows difficultly, the income gap between the regions and between the social classes continues to widen, and the existing tax structure is still not so efficient and fair. To this end, the restructuring of China＇s tax system should be accelerated to promote change of the current tax system dominated by the goods and services tax and the income tax into the composite tax system dominated by the goods and services tax, the income tax and the resources and property tax to build a modern tax system.