税收制度概念的学理阐释及应用探讨

The Theoretical Explanation and Application of the Concept of Tax System

税收制度的概念对于规范学术交流和政策制定有着基础性的学理价值。税收制度是有关征税或纳税的规则统称,按照所规范的基本税收问题形成依次递进的四种口径。我国的实体税制按照税基的经济属性应该分为所得税制、消费税制和财产税制三类,行为税制不宜与此三类税制并列。相比一维税制结构,二维税制结构有助于更准确地理解不同税收制度的基本特征。应该规范税收制度的概念表述,并运用符合学理逻辑的概念框架在厘清我国实体税制基本属性的基础上重新进行科学分类,以便更好地反映税收制度的基本特征和基本结构,进而为完善我国的税收制度提供学理支持。

The concept of tax system has basic theoretical value for regulating academic exchange and policy making.The tax system is a general collection of rules about tax levy or tax payment,which forms four kinds of calibers in succession according to the basic tax issues regulated.According to the economic attributes of the tax base,China's entity tax system should be divided into three categories including income tax system,consumption tax system and property tax system,and the behavior tax system should not be tied with these three types.Compared with one-dimensional tax system structure,two-dimensional tax system structure helps to understand more accurately the basic characteristics of different tax systems.The concept of tax system should be standardized,and the conceptual framework that conforms to the academic logic should be used to make a scientific classification on the basis of clarifying the basic attributes of China's entity tax system,so as to better reflect the basic characteristics and structure of the tax system and provide theoretical support for improving China’s tax system.