摘要
新一轮税制改革是在国家创新驱动发展战略的大背景下展开和推进的。国家创新驱动发展战略是新税制改革的旗帜和航标,新税制改革必须顺应它的方向与要求,协同发力,确保创新源泉充分涌流。落实税收优惠法定是新税制改革服务创新驱动发展战略的落地抓手。将每年税收优惠以税式支出专项列入年度财政预决算,是克服我国税收优惠种种弊端的积极措施。它不仅是统一税收优惠政策法规之稳定性与变动性的办法,更是最大限度地实现法律保留,将税收优惠法定落到实处的良策。优化税制结构是新税制改革服务创新驱动发展战略的主战场。优化税制结构需要通过深入进行税收制度改革来实现。通过一系列税收制度创新从税收体制机制上为创新驱动发展战略的实施建立起一个良好的税收生态系统,形成税收制度创新与科技创新的"双轮驱动"。
The new round of tax reform has been launched and carried forward against the background of the national innovation-driven development strategy,which itself is a banner and a beacon for the new reform of taxation.Tax reform must conform to the direction and requirements of the development strategy,and the two must work together to guarantee the free flow of innovation.The implementation of statutory tax preferences is the starting point for the way tax reform serves the innovation-driven development strategy.Inclusion of tax preferences in the annual budget in the form of dedicated tax expenditures is a positive measure to overcome the various shortcomings of China’s tax preferences.Not only does this policy provide a means of unifying the stability and variability of preferential tax policies and regulations;it is also desirable for maximizing the realization of legal reservations and putting statutory tax preferences into effect.Optimizing the tax structure is the main battleground for the way in which the reformed tax system will serve the innovation-driven development strategy,and this optimization needs to be achieved through the in-depth reform of the tax system.A series of institutional innovations in the tax system will provide a desirable tax environment in terms of tax systems and mechanisms for the implementation of innovation-driven development strategy,thus forming a“two-wheel drive”system composed of taxation innovation and technological innovation.
出处
《中国社会科学》
CSSCI
北大核心
2018年第3期123-145,208,共24页
Social Sciences in China
基金
作者主持的国家社科基金项目"我国互联网金融市场准入与监管法治重大理论与实践问题研究"(16BFX098)的阶段性成果