摘要
税制改革在全面深化改革中居于重要地位,其重要路径是税制结构的优化。为此,应通过"价值—规范"与"结构—功能"分析,探寻我国税制结构在制度目标、制度功能、制度分权层面存在的突出问题,揭示直间结构、税类结构与央地结构的内在关联,并优化基础性的税种结构。基于"统一税法、公平税负、简化税制"的税制改革基本目标,应兼顾效率与公平、自由与秩序等多元价值,以体现税制的合理性;同时,应落实税收法定原则,坚持法治原则和法治精神,以体现税制的合法性。鉴于我国的"减税降费"和"营改增"等税制结构优化措施,都是在兼顾多元价值的基础上体现发展价值的引领,在构建新发展格局的新发展阶段,应将我国既往的"收入导向型税制"转变为"发展导向型税制",从而构建更有助于促进经济社会发展的"包容性税制",持续形成税收领域的良法善治,推进税收治理的现代化和国家治理的现代化。
The tax system reform occupies an important position in the comprehensive deepening of reforms, and its important path is the structural optimization of the tax system. For this purpose, we should explore the outstanding problems in the structure of China’s tax system in terms of the system objective, system function, and system decentralization through the analysis of"value-norm"and"structure-function", revealing the internal connections between the direct and indirect structures of the tax system, among various structures of the tax categories, and between the structures of the central government and local authorities, and optimize the basic structure of tax categories. The basic goals of the tax system reform based on"unification of the tax laws, fair tax burden, and simplification of the tax system"should take into account such pluralistic values as efficiency and fairness, and freedom and order, so as to embody the rationality of the tax system. At the same time, the principle of law-based taxation should be implemented, and the principle and the spirit of rule of law should be adhered to, so as to embody the legitimacy of the tax system. In China, such structural optimization measures for the tax system as"reduction of tax and administrative charge"(减税降费) and"replacement of the business tax by a VAT"(营改增), are all the embodiment of the guidance of the development value on the basis of taking into account the pluralistic values. In view of all this, we should transform the former "income-oriented tax system" in our country into a "development-oriented tax system" in the new development stage for constructing a new development pattern. And then, we should build an "inclusive tax system" that is more helpful to promote economic and social development, continue to form good governance by good laws in the field of taxation, and promote the modernization of national governance and taxation governance.
作者
张守文
Zhang Shouwen(School of Law,Peking University,Beijing 100871,China)
出处
《北京大学学报(哲学社会科学版)》
CSSCI
北大核心
2021年第5期147-158,共12页
Journal of Peking University(Philosophy and Social Sciences)
基金
国家社科基金重大专项“税收立法的核心价值及其体系化研究”(项目编号:19VHJ008)的阶段性成果。
关键词
税制改革
结构优化
价值引领
发展导向
税收法治
tax system reform
structural optimization
value guidance
development orientation
rule of law in taxation