促进构建新发展格局的现代税收制度完善建议

Suggestions on the Improvement of Modern Tax System for Promoting the Construction of New Development Pattern

分析“十四五”时期的税收改革内容,可以发现今后一段时期我国现代税收制度完善的重点领域将会集中在调节收入分配、健全地方税体系、支持实体经济发展和加快完善现代化税收征管体系四个方面。在调节收入分配方面,应整合开征房地产税、完善个人所得税,在健全地方税体系方面,消费税改革后增量收入下划地方需要注意消费税横向分配过程中可能出现的地区间财力差距加大的问题;在支持实体经济发展方面,增值税和消费税改革可以从供给侧和需求侧两方面促进新发展格局构建,在加快完善现代化征管体系方面,税务机关要在进一步提高征税能力的同时,转变思想,将征税变为“治税”,提高纳税人的纳税遵从度和满意度。

Based on analyzing the content of tax reform in the period of the 14 th five-year plan, this paper argues that the key areas of improving China’s modern tax system in the future will focus on adjusting income distribution, improving the local tax system, promoting the development of the real economy and speeding up the improvement of the modern tax collection system. In terms of adjusting income distribution, it is necessary to integrate the relevant tax on real estate and improve personal income tax;In terms of improving the local tax system, after the reform of consumption tax, the local governments need to pay attention to the problem of increasing regional fiscal revenue gap in the process of horizontal distribution;In terms of promoting the development of real economy, the reform of value-added tax and consumption tax can adapt to the new development pattern from both the supply side and the demand side;In terms of speeding up the improvement of the modern tax collection system, the tax authorities should further improve the ability of tax collection, change their inherent ideas, turn tax collection into "tax administration", and improve the compliance and satisfaction of taxpayers.