论新时代我国财政收入体系的改革与完善

On the Reform and Improvement of the Fiscal Revenue System in the New Era

新时代我国财政收入体系的改革与完善,要着眼整体谋划财政收入体系。一方面,应全面改革国有资本经营预算,建立经营性国有资产收益预算体系;改革完善土地收益分配制度,建立土地收益预算体系。另一方面,应摒弃西方思维方式,根植中国国情,进一步简化增值税,降低税负,促进区域均衡发展;应着眼于国际税收竞争,以简化为目标推进个人所得税改革;坚持不把遗产赠与税作为中国税制体系的选项;完善财税政策,实施精准减税降费政策。

In the new era,the reform and improvement of China’s fiscal revenue system should focus on the overall planning of fiscal revenue system.On the one hand,we should comprehensively reform the state-owned capital operation budget and establish the budget system of the profit of state-owned assets,reform and improve the land income distribution system and establish the budget system of the land profit.On the other hand,we should abandon the Western way of thinking,take root in China’s national conditions,further simplify the valueadded tax,reduce the tax burden,and promote regional balanced development;we should focus on international tax competition,promote the reform of individual income tax with the goal of simplification;we should insist on not taking the inheritance tax as an option of China’s tax system;we should improve fiscal and tax policies,and implement the accurate policies of tax cut and fee reduction.