摘要
基于税收职能视角的分析为经济发展阶段转换与税制结构优化研究提供了一个新思路。在经济从“量变”到“质变”的转换路径中,经济发展目标将实现从摆脱贫困向基本实现现代化转变,经济、政治、社会领域的现代化变革不断推动现代税收职能的发展,进而促进税制结构的优化。基于这一理论框架,当中国经济从高速增长向高质量发展阶段转换,中国式现代化成为现代税收职能发展的推动力,通过深度剖析不同发展阶段下税收经济、政治、社会职能演进的逻辑行径,中国式现代化进程中税制结构优化的前瞻路向体现在两个维度上:在系统布局维度,税制结构优化是经济发展阶段转换的“自然结果”,其目标归属在于重构所得课税、财产课税以及货物和劳务课税均衡发展的新格局;在具体的税收职能维度,税制结构优化是税收经济、政治与社会职能全面发展下税收制度全景改革的持续深化。
The analysis from the perspective of tax functions provides a new approach to studying the transformation of economic development stage and the optimization of tax structure.In the transformation path of the economy from“quantitative change”to“qualitative change”,the goal of economic development will shift from poverty eradication to basically realizing modernization,and the modernization reform in economic,political and social fields will continuously promote the development of modern tax functions,and further promote the optimization of tax structure.Based on this theoretical framework,when China's economy shifts from high-speed growth to high-quality development,Chinese-style modernization becomes the driving force for the development of modern tax functions.By deepening analyzing the logical path of the evolution of tax economic,political and social functions in different development stages,the forward-looking direction of tax structure optimization in the process of Chinese-style modernization is reflected in two dimensions.Firstly,in the dimension of system layout,the optimization of tax structure is a“natural outcome”of the transformation of economic development stages,and its goal is to reconstruct the new pattern of balanced development of income taxation,property taxation and goods and services taxation.Secondly,in the dimension of specific tax functions,the optimization of tax structure is the continuous deepening of the overall reform of the tax system under the comprehensive development of tax economic,political and social functions.
作者
余红艳
纪凡
YU Hongyan;JI Fan
出处
《税务研究》
北大核心
2025年第5期55-62,共8页
TAXATION RESEARCH
基金
国家社会科学基金重大项目“促进经济高质量发展的税制结构优化与改革研究”(项目编号:21&ZD096)
国家自然科学基金青年项目“减税政策与制造业高质量发展:效应评估、路径识别与策略优化”(项目编号:72003001)
安徽省高校科研计划项目“减税降费与经济高质量发展:作用机制、效应评价与政策优化”(项目编号:2022AH040087)的阶段性研究成果。
关键词
经济发展阶段
税制结构
税收职能
中国式现代化
Economic Development Stage
Tax Structure
Tax Function
Chinese-style Modernization
