财政收入增速下行的税法动因与制度回应

Tax Revenue Motivation and Institutional Response to the Downward Trend of Fiscal Revenue Growth

当前我国财政收入增速持续走低,根本原因是经济下行引致全社会整体税负能力下降,对法定要求的更好落实和向能力原则的不断迫近,短期内也会导致增速放缓。此时,更应强调法定要求和能力原则:一方面强化依法征税的能力、提高征收率、清理税收优惠;另一方面完善税制结构,实现"减税增收"的蓝图。与此同时,既要防止财政压力下"过头税"现象沉渣泛起,也要遏制非税收入不正常的快速增长态势。

At present, China's fiscal revenue growth continued to decline, the fundamental reason is that the economic downturn led to the decline of the whole society's overall tax burden capacity, besides, the better implementation of the statutory requirements the principle of taxability will lead to slower growth rate in shortterm. At this time, we should emphasize the statutory requirements and the principle of capacity: on the one hand, strengthening the ability to tax according to law, increasing the collection rate, cleaning up tax incentives; on the other hand, improving the tax structure to achieve "tax reduction" blueprint. At the same time, it is necessary to prevent the financial pressure under the "excessive tax" phenomenon of sediment, but also to curb the abnormal rapid growth of non-tax revenue.