减税政策背景下我国税制结构优化研究

A Study on the Optimization of Tax Structure in the Context of Tax Reduction Policy

减税是近年来我国税制改革领域的热点和焦点话题,也是供给侧结构性改革的重要举措之一。减税政策强调多个税种综合减税,所以减税的过程实质上也是税制结构优化的过程。伴随着近年来系列减税政策的实施,我国流转税占比总体呈下降趋势,所得税占比趋于上升,但是依然没有改变现行税制结构"跛足"现状。基于供给学派的减税理论和最优税制理论的启示,本文认为在我国现行减税政策背景下,应注重优化流转税内部税种结构,加大推进所得税改革力度,构建现代意义上的财产税,从根本上降低间接税比重,提高直接税比重,实现税制结构优化目标。

Tax reduction has been a hot and focal issue in the field of tax reform in recent years, and also is an important measure of supply-side structural reform. The tax reduction policy emphasizes the comprehensive tax reduction of multiple taxes, thus the process of tax reduction is essentially the process of optimizing tax structure. Accompanied by a series of the implementation of the tax cuts in recent years, the account of the turnover tax in our country has been declining, while the account of the income tax has been rising, but there is little change in the current ＂crippled＂ tax system structure. Based on the inspiration of supply-side economics tax theory and the western optimal taxation system theory to our country, in the context of our current tax policy, we should pay attention to optimize the internal structure of turnover tax, make greater efforts to promote the reform of the income tax, build modern property tax, radically reduce the proportion of indirect tax and raise the proportion of direct tax, to achieve the goal of optimizing the tax system structure.