面向高水平社会主义市场经济体制的中国税制改革

The Reform of China’s Tax System in the Face of High-level Socialist Market Economy System

深化税制改革,是建立现代财政制度的三大任务之一。面向未来,中国应该推行与高水平社会主义市场经济体制相适应的税制改革。深化税制改革必须走出六大认识误区:将逐步提高直接税比重等同于建立以直接税收入为主的税制结构;认为税制改革可以替代国家治理体系改革;迈向急于求成、徒有其表的所谓现代税制;过高估计税收作用;将发达经济体的税制当成改革目标;以为存在一劳永逸的理想税制改革方案。深化税制改革必须应对四大挑战:国家治理风险的挑战;技术进步、新业态不断涌现的挑战;全球化的挑战;税收理论缺乏的挑战。深化税制改革,需要树立起税制改革的现代理念。当下,减税降费背景下的税制改革的逻辑是以大税种减税为重点,全面减税,尽可能不出台增税的改革措施。深化税制改革需要有明确的战略指引,改革时机的选择至关重要。对深化税制改革可能带来的风险,应有充分的防范措施,以消除改革的阻力,推动税制改革沿着正确的方向前进。

To deepen the reform of tax system is one of the three tasks of establishing the modern fiscal system in China.China should introduce tax reform that is compatible with high-level socialist market economy system.To deepen the reform of tax system,we must get rid of six misunderstandings:gradually increasing the proportion of direct tax is equivalent to the establishment of a tax structure mainly based on direct tax revenue;the tax reform can replace the national governance reform;towards a modern tax system that is eager for results and shows nothing;overestimating the role of taxes;targeting tax systems in advanced economies;there is an ideal tax reform that works once and for all.To Deepen the reform of tax system,we must deal with four major challenges:a challenge of national governance risk;a challenge arising from technological progress and emerging new forms of business;a challenge arising from globalization that tax reform should take more international factors into account;a challenge of a lack of tax theory.To deepen the reform of tax system,we must set up the modern idea of tax system reform.At present,the logic of tax reform under the background of tax and fee reduction should focus on major tax reduction and comprehensive tax reduction,and tax burden should not be increased as much as possible.To deepen the tax system reform,we need to have clear strategic guidance,and the timing of the reform is very important.In order to eliminate the resistance to the reform and push forward the reform of the tax system in the right direction,we should take adequate preventive measures against the risks that may be brought about by the deepening of the reform of the tax system.