摘要
党的十八届三中全会以来,提高直接税比重,优化税制结构已成为我国税制改革的重要方向.随着我国经济实力的提升,对税制结构也提出了新的要求,从以间接税为主体渐渐转变为以间接税、直接税双主体并存的税制结构.因此,研究提高我国直接税比重的对策有重要意义.通过分析直接税的规模以及当前税制改革的现状,并对提高直接税比重的必要性与可行性进行分析,提出相应建议,建立直接税体系、降低间接税比重、加强直接税立法、构建第三方涉税服务平台以及提高社会信任,提高纳税遵从度.
Since the Third Plenary Session of the 18th CPC Central Committee,increasing the proportion of direct taxes and optimizing the tax structure have become the important direction of China’s tax reform.With the improvement of China’s economic strength,new requirements have been put forward for the structure of the tax system,which gradually changes from a tax structure with indirect tax as the main body to a tax structure with both indirect and direct taxes.Therefore,it is important to study the countermeasures to increase the proportion of direct tax in China.By analyzing the scale of direct tax and the current situation of tax reform,and analyzing the necessity and feasibility of increasing the proportion of direct tax,we propose corresponding suggestions to establish a direct tax system,reduce the proportion of indirect tax,strengthen direct tax legislation,build a third-party tax-related service platform,and improve social trust and tax compliance.
作者
李永海
董鹏梅
Li Yong-hai;Dong Peng-mei(School of Finance,Taxation and Public Administration,Lanzhou University of Finance and Economics,Lanzhou Gansu 730030)
出处
《河西学院学报》
2021年第5期82-89,共8页
Journal of Hexi University
基金
2020年国家社科基金“减税降费背景下地区税收流失规模测度与合作治理研究”(项目编号:20BJY230).
关键词
直接税
间接税
税制改革
Direct tax
Indirect tax
Tax reform