摘要
近期美国关税政策变动频繁,关税霸权引发的国际经贸环境变化凸显,亦对中国统一大市场建设进程中的税制建构产生影响。统一大市场的构建对我国税制提出了多方面的更高要求,然而我国现行税制在税源配置、税收优惠政策执行、税种适应性等方面仍存在着制约,难以充分保障市场的公平竞争与资源的高效流动。面对外部冲击与内部转型的双重压力,结合欧盟共同市场中的税制发展路径,聚焦于新形势下的我国税制改革和核心税种的制度完善,构建多元应对机制,推动我国税制建构与统一大市场目标的深度契合,同时促进区域税收协调,推动对外贸易与国内经济的协同发展。
Recent frequent changes in U.S.tariff policies have intensified shifts in the international economic and trade environment driven by hegemonic tariff,concurrently impacting the development of China's tax system amid the establishment of a unified national market.The construction of a unified market imposes multifaceted,higher demands on the tax system.However,China's current tax system still faces significant constraints in areas such as tax revenue allocation,implementation of preferential tax policies,and adaptability of tax categories,which hinder the full realization of market fairness and efficient resource flow.Confronted with dual pressures from external shocks and internal transformation,this study draws on the evolution of tax system in the EU's common market.It focuses on reforming China's tax structure and refining core tax categories under new challenges.By establishing a diversified response mechanism,the research aims to deepen alignment between tax system development and unified market objectives while advancing regional tax coordination and fostering synergistic growth between foreign trade and the domestic economy.
出处
《比较法研究》
北大核心
2025年第4期152-168,共17页
Journal of Comparative Law
基金
教育部人文社会科学研究一般项目“海南自由贸易港与内地税制之间的衔接与协调研究”(项目编号:21YJA820026)的阶段性研究成果。
关键词
中国统一大市场
税制建构
关税霸权
税收政策应对
区域税收协调
China's unified national market
tax system construction
hegemonic tariff
tax policy response
regional tax coordination
