新一轮财税体制改革中税制变革的主要任务

The Main Tasks of Evolution of Taxation in China s New Round of Fiscal and Tax Reform

税收制度的规范性和科学性直接影响税收基础性、支柱性和保障性作用的发挥。新一轮财税体制改革中的税制变革,是要进一步增强现代税收制度在财力保障、资源配置和促进公平等方面的功能。为此,本文建议新一轮财税体制改革需着力完成建立数字税收体系、完善商品税体系、优化所得税体系、推动构建财产税体系和规范税收优惠体系等五方面的主要任务。

The standardization and scientificity of tax system directly affect the play of the fundamental,pillar and supportable role of the taxation.The new round of tax reform is to further enhance the function of the mod-ern tax system in ensuring financial resources,allocating resource and promoting fairness.Therefore,the objec-tive of the new round of tax reform is to complete the five main tasks of establishing the digital tax system,im-proving the commodity tax system,optimizing the income tax system,promoting the construction of the property tax system and standardizing the preferential tax system.