国家税制改革助力共同富裕的创新路径研究

Research on the Innovative Paths of National Tax Reform to Promote Common Prosperity

税收作为调节居民收入与财富分配的基础性制度,在全面激发市场活力、增强科技创富能力、优化财富分配格局方面发挥着重要作用,对推动共同富裕至关重要。然而,当前税收制度仍面临税制结构尚不合理、税收征管体系亟待完善、地方税收规模相对不足等瓶颈约束,弱化了税收在调节收入分配差距、推动实现共同富裕中的作用。基于此,为充分发挥税收制度对共同富裕的赋能效应,本文提出国家税制改革驱动共同富裕应以优化税制结构为着力点,强化税收收入分配调节作用;以完善税收征管体系为关键点,有力维护社会公平与正义;以健全地方税体系为突破点,助推经济高质量发展等创新路径,以供参考。

As a basic system for regulating the distribution of residents’income and wealth,taxation plays an important role in stimulating market vitality,enhancing the ability of science and technology to create wealth and optimizing the patterns of wealth distribution,and is crucial to promoting common prosperity.However,the tax system still faces bottlenecks such as the unreasonable structure of the tax system,the imperfect tax collection and management system,and the relatively insuffi cient scale of local tax,which weakened the role of taxation in regulating the income distribution gaps and promoting the realization of common prosperity.Based on this,to give full play to the empowering effect of the tax system on common prosperity,in terms of promoting common prosperity by the national tax reform,the tax system structure should be optimized as the focus to strengthen the role of tax income distribution adjustment;the tax collection and management system should be improved as the key to maintaining social fairness and justice;the local tax system should be improved as the breakthrough point to promote the high-quality economic development,etc.,for reference.