摘要
税收职能是税制运行与改革优化的基础性指引,决定税制结构调整的方向与政策工具组合。税收组织收入、调节分配、调控经济等职能与中国传统文化中的“富”“均”“安”三大理想基本对应。在现代治理视域下,中国税制的优化应在“富”“均”“安”三个维度实现动态平衡:在“富”的维度,突出“强国”与“富民”双重导向;在“均”的维度,突出共同富裕与央地均衡两大目标;在“安”的维度,突出宏观调控与经济治理两大需要。未来,应当“富均”并重,持续深化流转税改革,分阶段实施增值税简并税率、消费税征收环节后移并稳步下划地方改革;“均安”并举,健全直接税体系,增强个人所得税调节分配职能,强化企业所得税调控经济职能;“富安”兼顾,完善与数字经济新业态相适配的税收制度,培育新的税收增长点,筑牢经济长期稳定增长的制度基石;加强税收征管等配套制度建设,确保税收职能在“富”“均”“安”三个维度实现有机统一。
The tax functions serve as fundamental guidance for the operation and reform of tax system,determining the direction of structural adjustments and the combination of policy tools.The revenue-raising,distribution-regulating,and economic-adjusting functions of taxation broadly correspond to the three traditional Chinese cultural ideals of"prosperity"(Fu),"equality"(Jun),and"stability"(An).From the perspective of modern governance,the improvement of China's tax system should achieve a dynamic balance among these three dimensions:in terms of"prosperity",emphasis should be placed on both"strengthening the nation"and"enriching the people";in terms of"equality",the dual goals of common prosperity and central-local balance should be highlighted;and in terms of"stability",the needs of macroeconomic regulation and economic governance should be underscored.In the future,equal attention should be paid to"prosperity"and"equality"by deepening the reform of turnover taxes,gradually simplifying value-added tax rates,and shifting the collection of consumption tax to the retail stage while steadily delegating it to local governments."Equality"and"stability"should be advanced simultaneously by improving the direct tax system,enhancing the distributive function of individual income tax,and strengthening the economic regulatory role of enterprise income tax."Prosperity"and"stability"should be balanced by refining tax rules to accommodate new digital economy business models,fostering new sources of tax revenue,and consolidating the institutional foundation for long-term stable economic growth.Additionally,supporting systems such as tax administration should be strengthened to ensure the organic integration of tax functions across the three dimensions of"prosperity","equality"and"stability".
出处
《税务研究》
北大核心
2026年第2期124-130,共7页
TAXATION RESEARCH
基金
国家社会科学基金一般项目“数字智能时代税收治理现代化的理论建构与实践路径”(项目编号:23BJY030)的阶段性研究成果。
关键词
税收制度
税收职能
税制改革
税制结构
税收征管
Tax System
Tax Functions
Tax System Reform
Tax System Structure
Tax Administration
