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新一轮税制改革:建设中国特色现代税制

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2023年12月召开的中央经济工作会议提出"要谋划新一轮财税体制改革",其中包括税制改革.本文提出,新一轮税制改革将和其他改革一起,为推动高质量发展和加快中国式现代化建设持续注入强大活力.新一轮税制改革要致力于建设中国特色现代税制,包括要与国家现代化建设相适应,构建民主税制和法治税制,实现现代税收管理,以专门治理技术为依托,适应动态税收治理的需要.新一轮税制改革要求优化税制结构,实现逐步提高直接税比重的改革目标.
A New Round of Tax Reform:Building a Modern Tax System with Chinese Characteristics
In December 2023,the Central Economic Work Conference proposed to plan a new round of fiscal system reform,including tax reform.This paper proposes that the new round of tax reform will,together with other reforms,continue to inject strong vitality into promoting high-quality development and accelerating Chinese modernization.The new round of tax reform should be committed to building a modem tax system with Chinese characteristics,including adapting to the modernization drive of the country,building a democratic tax system and a rule of law tax system,setting up a modem tax administration,relying on specialized management technologies,and meeting the needs of dynamic tax governance.The new round of tax reform requires optimizing the structure of tax system and realizing the reform goal of gradually increasing the proportion of direct taxes.

A new round of tax reformModem tax system with Chinese characteristicsFiscal system reform

杨志勇

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中国社会科学院财政税收研究中心

新一轮税制改革 中国特色现代税制 财税体制改革

中国社科院重大创新项目浙江财经大学-中国社科院大学浙江研究院项目

2023YZD0242021XKJC02

2024

国际税收
中国国际税收研究会,深圳市国际税收研究会,中国税务杂志社

国际税收

CHSSCD北大核心
影响因子:1.117
ISSN:1006-3056
年,卷(期):2024.(3)
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