基于分配公平的中国税制改革研究

The Research of Tax Reform in China based on Distributive Equity

中国进入新经济时代,社会成员之间的收入差距快速扩大,亟待充分运用税收工具改进收入分配.2019年,中国分配制度上升为基本经济制度,更进一步提供了未来中国税制改革的清晰思路.遵循受益原则和支付能力原则,中国税制不断变革,但仍然存在诸如货物劳务税逆向调节,个人所得税累退性和财产税覆盖范围窄等问题,税负的不平等导致了分配的不公平.要科学设置税目税率,减少间接税逆向调节效应的影响;改良现行个人所得税的级距,将不同类别所得综合课税,从根本上改善累退性;考察居民财产构成,扩大房产税征收范围、考虑遗产税、赠与税和退籍税的立法征收;同时运用大数据进行涉税信息的处理分析,实现税收征管现代化,提高纳税人的满意度和获得感.

As China enters a new economic era,the income gap between members of society is rapidly widening and there is an urgent need to fully utilize taxation tools to improve income distribution.In 2019,China’s distribution system is elevated to a basic economic system,which further provides a clear idea of future tax reform in China.Fol⁃lowing the beneficiary principle and the principle of ability to pay,China’s tax system is constantly changing,but there are still problems such as the reverse regulation of the tax on goods and services,the regressiveness of personal income tax and the narrow coverage of property tax,etc.The inequality of tax burden leads to the inequity of distribu⁃tion.It is necessary to set tax rates scientifically to reduce the effect of indirect taxation;improve the existing personal income tax brackets,combine different types of income taxation,and fundamentally improve the regressiveness;ex⁃amine the composition of residents’property,expand the scope of property taxation,consider the legislation of inheri⁃tance tax,gift tax,and regressive taxation;at the same time,use big data to process and analyze tax-related informa⁃tion,modernize tax collection and administration,and improve taxpayers’satisfaction and sense of gain.The tax ad⁃ministration will be modernized by using big data to improve taxpayers’satisfaction and sense of acquisition.