新一轮财税体制改革下现代税收制度建设研究

Construction of a Modern Tax System Under the New Round of Fiscal and Tax System Reform

在分税制改革三十周年和深化财税体制改革总体方案出台十周年之际,中央提出谋划新一轮财税体制改革,这既对我国税制改革提出了新的要求,也为构建现代税收制度体系创造了重要的机会。我国社会主要矛盾的转化要求现代税收制度服务于有效市场和有为政府建设,经济发展阶段的跃升要求现代税收制度推动高质量发展、构建新发展格局,全面深化改革的进阶要求现代税收制度推进国家治理体系和治理能力现代化。然而,我国现有的税收制度仍存在诸多弊端,建设现代税收制度仍面临多重结构失衡的困境,即税收制度内部的结构失衡、税收制度与收费制度间的结构失衡、税收制度与征管体制间的结构失衡。在新一轮财税体制改革背景下建设现代税收制度,应当坚持效率效益、公平正义和国家安全等价值导向,持续深化税制体系改革,着力解决现行税制体系的多重失衡问题,为优化资源配置、维护市场统一、促进社会公平、实现国家长治久安提供税收制度保障。

On the occasion of the 30th anniversary of the reform of the tax sharing system,the central government proposed to plan a new round of fiscal and tax system reform.In this context,studying and promoting a new round of fiscal and tax system reform and building a modern tax system has strong theoretical significance and practical value.On the basis of elaborating on the macro context of building a modern tax system under the new round of fiscal and tax system reform,this paper analyzes the difficulties and dilemmas faced in the current construction of a modern tax system,and then proposes the value that China should pursue in the modern tax system.It also,based on reality,provides policy recommendations for deepening fiscal and tax system reform and building a modern tax system.This paper believes that the main contradiction of the existing tax system lies in the multiple structural imbalances,that is,the structural imbalance of the tax system leads to the structural imbalance of tax functions and the structural imbalance of tax burden distribution.In order to solve this imbalanced contradiction,it is necessary to adhere to the three values of efficiency,fairness and justice,and national security,promote tax system reform,build a tax system that optimizes resource allocation,maintains market unity,promotes social equity,and achieves long⁃term national stability.In the future,the direction of deepening the reform of the fiscal and tax system and building a modern tax system lies in deepening the reform of the circulation tax system,optimizing the internal structure of the circulation tax,continuously deepening the reform of the direct tax system,enhancing the contribution of individual residents to national taxation,continuously deepening the reform of the tax collection and management system,and empowering the reform of the tax system.Compared to previous literature,this paper has made marginal contributions in the following two aspects.It analyzes the value orientation behind the central deployment and national strategy,and proposes value guidelines for promoting a new round of fiscal and tax system reform and building a modern tax system.In addition,in terms of specific reform suggestions,great emphasis is placed on the specific operational methods at the tax collection and management level.The study to a certain extent strengthens the theoretical logic analysis of Based on the analysis of institutional defects,it proposes the value orientation that reform should follow,and puts forward some innovative policy suggestions on the specific operation of policy implementation.This paper is helpful for China to deepen the reform of the fiscal and tax system,reform and improve the tax system,and implement supporting tax collection and management methods,which have certain reference values in decision-making.