论高质量发展与税收制度的适应性改革

On High-quality Development and an Adaptive Reform of Tax System

现行税收制度与当前经济社会高质量发展的要求存在诸多不适应之处,需要进一步深化税制改革。主要表现为:我国税收营商环境有待优化、税收收入分享体制亟待完善、纳税人分类制度有待改进、税收法定原则的落实仍任重道远、税收收入制度与税收征管制度的匹配性有待加强。对待以上问题,税制改革要以高质量发展为导向,围绕国家治理现代化改革总目标,推动税制中性、简便、稳定、透明。具体而言,要优化税收营商环境,推进友好型税收制度建设;深化税收收入分享体制改革,促进地方治理能力提升;激发创新主体活力,为高质量发展培育新动能;适应经济全球化下高水平开放,提升税制竞争力。

This paper argues that the current tax system may not meet the requirements for high-quality development fully and need to be reformed further. To optimize the tax business environment, perfect the tax revenue sharing system, improve the taxpayer classification system, implement the tax statutory principle further and strengthen the matching between the tax revenue system and the tax administration system, the reform of the tax system should be guided by high-quality development,focus on the overall goal of the national governance modernization and promote the taxation system to be neutral, simple,stable and transparent. To be more specific, firstly, the tax business environment and promote the construction of friendly tax system should be optimized. Secondly, it is vital to deepen the reform of tax revenue sharing system and promote the improvement of local governance capacity. Thirdly, the vitality of innovation subjects needs to be stimulated and new energy for high-quality development needs to be fostered. Finally, for adapting to the high-level openness under the economic globalization, enhancing the competitiveness of the tax system is equally important.