公平有效的税制结构研究:基于国际比较的分析
A Research on the Fair and Effective Tax Structure:An International Comparative Analysis
蔡萌 1金潇娜1
作者信息
摘要
共同富裕是社会主义的本质要求,公平有效的税制结构是实现共同富裕的重要条件.本文通过分析107个国家的税制结构情况,发现与世界其他国家相比,我国税制结构以间接税为主;在直接税体系中,个人所得税收入占比较低,财产税制度不够完善.现行税制结构对经济高质量发展、调节收入与财富差距的支撑作用偏弱.本文提出,在以共同富裕为目标优化我国税制结构、健全直接税体系的过程中,应处理好直接税与间接税的关系,进一步提高直接税比重,完善重点税种制度设计,强化税收征管.
Abstract
Common prosperity is the essential requirement of socialism,and a fair and effective tax structure is an important grasp for achieving common prosperity.By analyzing the tax structure of 107 countries,the paper finds that,compared with other countries in the world,China's current tax structure is dominated by indirect taxes,with a low proportion of individual income tax revenue and an inadequate property tax system,resulting in being weak in supporting high-quality development and adjusting the income and wealth gap.The paper proposes that in the process of optimizing China's tax structure and improving the direct tax system with the goal of common prosperity,the relationship between direct and indirect taxes should be handled well,the proportion of direct taxes should be further increased,the key tax system should be improved,and tax collection and administration should be strengthened.
关键词
共同富裕/税制结构/直接税Key words
Common prosperity/Tax structure/Direct tax引用本文复制引用
基金项目
国家自然科学基金青年科学基金(71703188)
出版年
2024
NETL
NSTL
万方数据