新常态下完善我国直接税改革的思考

Thoughts on Perfecting China's Direct Tax Reform under the New Normal

新常态下我国经济高质量的发展对税制结构提出了更高要求。当前我国正在经历以间接税为主向以直接税和间接税为主的“双主体”税制结构演变,推进直接税制度的完善与其比重的提高是当下讨论的重点。本文基于直接税概念,围绕三大税收理论,通过梳理2010-2019近十年相关数据,对直接税的税种及收入规模、内部结构等现状进行分析,并结合其在税基增长缓慢、税负分布不均和征管难度等方面所面临的挑战,提出了新常态下完善直接税制度的设想。

The high-quality development of China's economy under the new normal puts forward higher requirements on the tax structure.At present,China is undergoing the evolution of tax system structure from orientation of indirect taxes to"dual subject"of direct taxes and indirect taxes.Promoting the improvement of the direct tax system and increasing of its proportion are the focus of current discussions.Based on the concept of direct tax,concentrated on the three major tax theories,this paper analyzes the current status of direct tax types,income scale,internal structure and etc.through combing the relevant data in the past ten years from 2010 to 2019.And combined with the challenges of slow growth in the tax base,uneven tax burden distribution and difficulty of collection and management,this paper puts forward the idea of perfecting the direct tax system under the new normal.