中国税收现代化之路的选择

Choice of the Right Road to Tax Modernization in China

税收现代化的评判指标选择可以从税制结构、宏观税负、税收法治化、税收征管的现代化、税收现代化的动态特征入手进行分析。税制结构、宏观税负与税收现代化有关,但不能作为现代化水平的直接评判标准;税收法治化是税收现代化的重要指标;税收征管现代化本来就是税收现代化的内容之一;税收现代化会表现出动态特征。改革开放40年来,税制改革的中国道路就是一条税收现代化之路。中国的税收现代化尚未完成,判断中国税收现代化标准有不同的维度,但不应局限于某个维度,更不能简单地参照某个国家,而应以是否促进中国的现代化进程为最主要的评判标准,这是实现中国税收现代化的一条务实之路。

The standards of tax modernization can be analyzed from the indicators such as tax structure, macroscopic tax burden, tax legalization, modernization of tax collection and administration, dynamic characteristics of tax modernization. Tax structure and macroscopic tax burden are related to tax modernization but cannot be selected as direct standard of tax modernization. Tax legalization is a significant standard of tax modernization. Modernization of tax collection and management is a part of tax modernization. Tax modernization is dynamical. Tax reform in China over the past 40 years is a route of tax modernization. The goal of tax modernization has not been achieved yet. As there are many dimensions of estimating tax modernization, we should not only choose one dimension or only judge it by referring to some countries＇ experience. The main standard of tax modernization in China is whether it could promote the modernization process in China.