国家治理现代化视域下我国税制结构优化:机理、障碍与提升路径

Optimization of China s Tax Structure from the Perspective of Modernization of National Governance:Mechanisms,Obstacles,and Improvement Paths

党的二十大报告将“基本实现国家治理体系和治理能力现代化”作为我国到2035年的总体发展目标之一,并明确“优化税制结构”在构建高水平社会主义市场经济体制中的重要作用。在税制结构优化促进国家治理现代化的过程中,税权配置、企业税税制结构和个人税税制结构分别对政府治理、市场治理以及社会治理的现代化进程起到推动作用。本文通过系统分析税制结构优化促进国家治理现代化的作用机理,找到国家治理现代化视域下我国税制结构存在的税权配置和税种要素设置问题,并提出优化我国税制结构的对策建议。

Report to the 20th National Congress of the Communist Party of China regards“basically modernize the system and capacity for governance”as one of China s overall development objectives for the year 2035,and clarify the important role of“optimizing tax structure”in building a high-standard socialist market economy.In the process of promoting modernization of national governance through the optimization of tax structure,the allocation of taxing rights,the structure of corporate tax and the structure of personal tax respectively play a driving role in the modernization process of government governance,market governance and social governance.By systematically analyzing the mechanism of optimizing the tax structure and promoting the modernization of national governance,this paper identifies the issues of the allocation of taxing rights and tax element setting in China s tax structure from the perspective of modernization of national governance,and proposes countermeasures and suggestions to optimize China s tax structure.