摘要
中国改革从来离不开税制变迁。"新时代"现代化经济体系指出了经济由高速增长向高质量发展转变的发展目标。为此,关于中国税制改革的长期性和规律性特征的探索持续推进。税制改革正肩负着在宏观调控、中观运行与微观治理等领域全方位发挥作用的使命。研究发现的改革趋势体现在三个方面:第一,税制优化与税负合理可成为助力经济发展质量提升的推进剂;第二,很多公共领域的问题与税制改革紧密关联起来;第三,全球化及后工业化时代的现代税收制度设计正在加速。
China＇s reform is closely related with the change of tax system. The ＂new era＂ modernized economic system points to the development goal of economic transformation from rapid growth to high-quality development. For this reason, the exploration of the long term and regular characteristics of China＇s tax reform has been continuing. Tax reform is shouldering the full range of functions in the fields of macro regulation, mesoscopic operation and micro management. The reform trend of the research is embodied in three aspects： first, the optimization of tax system and the reasonable tax burden can be the propellant for improving the quality of economic development; second, the problems in many public fields are closely related to tax reform; third, the modem tax system design in the era of globalization and post-industrialization is accelerating.
出处
《国际税收》
北大核心
2018年第8期62-65,共4页
International Taxation In China
基金
本文是国家自然科学基金青年科学基金项目(71603273)、国家留学归国人员科技活动择优资助计划(2016)、中国社会科学院创新工程A类项目(2018)的阶段性成果之一.
