基于供给侧结构性改革的税制改革研究

Research on tax system reform based on supply-side structural reform

2018年3月5日,李克强总理在政府工作报告中指出要"深入推进供给侧结构性改革"。本文基于供给侧结构性改革的税收制度改革就如何发力促进经济发展转型、协同推进国家治理现代化的目标进行了研究探讨,研究结果表明,从税制整体结构看,要降低间接税比例、提高直接税比重;从直接税内部结构看,个人所得税和房(地)产税各自的纳税主体侧重点不同;从税制改革的最终目的看,要落实到促进国家治理现代化层面上来。

On the 5 th of March,2018,Premier Li Ke-qiang pointed out in his report on the work of the government that＂in-depth structural reforms on the supply side＂should be promoted.However,what can the reform of tax system based on supply-side structural reform do to promote the transformation of economic development and promote the modernization of national governance？The paper holds that the proportion of indirect tax should be reduced and the proportion of direct tax should be increased from the overall structure of the tax system.From the perspective of the internal structure of direct tax,individual income tax and real estate tax have different tax main points.The ultimate aim of tax system reform is to promote the modernization of national governance.