面向高质量发展的“增税”制度改革:一个系统性的分析

The Reform of“Tax Increase”System for Quality Development:A Systematic Analysis

“增税”制度远不如“减税”制度受欢迎,但立足于新发展阶段,“增税”亦有其独特的制度禀赋。为保障“增税”制度的良性运行,需要系统分析。立足于经济与社会维度,“增税”通过行为规制实现高质量发展,反映了对发展绩效的追求。立足于法治维度,“增税”应遵循严格的税收法定主义,在全国人大主导下引入广泛的民主参与并采取渐进性立法模式,确保“增税”制度的权威性。立足于政治维度,“增税”存在政治运行悖论、政治格局悖论与代表制悖论三重悖论有待澄清。立足于文化维度,我国长期存在支持“增税”的相关思想,但由于近年来政府“增税”行为失当,“增税”丧失了制度信任的文化氛围,需创新兼容“增税”的税收文化。通过系统工程阐释“增税”的含义,重申“增税”的价值以充分发挥税收对发展的促进作用,构建“发展导向型税制”。

The“tax increase”system is far less popular than the“tax cut”system,but based on the new development stage,the“tax increase”system also has its unique system endowment.In order to ensure the benign operation of the“tax increase”system,systematic analysis is needed.In the economic and social dimension,“tax increase”achieves high-quality development through behavior regulation,which reflects the pursuit of development performance.Based on the rule of law,the“tax increase”should follow the strict tax legalism,introduce the extensive democratic participation and adopt the gradual legislation mode to ensure the authority of the“tax increase”system.Based on the political dimension,“tax increase”has three paradoxes to be clarified:the paradox of political operation,the paradox of political pattern and the paradox of representation.Based on the cultural dimension,there were some thoughts in support of“tax increase”in ancient times in our country,but due to the improper behavior of“tax increase”in recent years,“tax increase”has lost the cultural atmosphere of system trust.The meaning of“tax increases”shall be explained through a systematic project and the value of“tax increases”shall be reiterated in order to give full play to the role of taxation in promoting development and establish a“development-oriented tax system”.