Construction of a Modern Tax System Under the New Round of Fiscal and Tax System Reform
On the occasion of the 30th anniversary of the reform of the tax sharing system,the central government proposed to plan a new round of fiscal and tax system reform.In this context,studying and promoting a new round of fiscal and tax system reform and building a modern tax system has strong theoretical significance and practical value.On the basis of elaborating on the macro context of building a modern tax system under the new round of fiscal and tax system reform,this paper analyzes the difficulties and dilemmas faced in the current construction of a modern tax system,and then proposes the value that China should pursue in the modern tax system.It also,based on reality,provides policy recommendations for deepening fiscal and tax system reform and building a modern tax system.This paper believes that the main contradiction of the existing tax system lies in the multiple structural imbalances,that is,the structural imbalance of the tax system leads to the structural imbalance of tax functions and the structural imbalance of tax burden distribution.In order to solve this imbalanced contradiction,it is necessary to adhere to the three values of efficiency,fairness and justice,and national security,promote tax system reform,build a tax system that optimizes resource allocation,maintains market unity,promotes social equity,and achieves long-term national stability.In the future,the direction of deepening the reform of the fiscal and tax system and building a modern tax system lies in deepening the reform of the circulation tax system,optimizing the internal structure of the circulation tax,continuously deepening the reform of the direct tax system,enhancing the contribution of individual residents to national taxation,continuously deepening the reform of the tax collection and management system,and empowering the reform of the tax system.Compared to previous literature,this paper has made marginal contributions in the following two aspects.It analyzes the value orientation behind the central deployment and national strategy,and proposes value guidelines for promoting a new round of fiscal and tax system reform and building a modern tax system.In addition,in terms of specific reform suggestions,great emphasis is placed on the specific operational methods at the tax collection and management level.The study to a certain extent strengthens the theoretical logic analysis of Based on the analysis of institutional defects,it proposes the value orientation that reform should follow,and puts forward some innovative policy suggestions on the specific operation of policy implementation.This paper is helpful for China to deepen the reform of the fiscal and tax system,reform and improve the tax system,and implement supporting tax collection and management methods,which have certain reference values in decision-making.
modern tax systemreform of the fiscal and tax systemvalue orientationmodernization of governance
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