Tax Structure Reform,National Governance and High-Quality Development
Fiscal taxation is an important foundation and pillar for the modernization of the national gover-nance system and governance capacity.Since the reform and opening up,China's tax system structure has relied on the"tax sharing system reform"framework and has established a stable dual-principle tax system that empha-sizes both direct and indirect taxes,which has better met the needs of economic and social development.However,in the face of current social problems such as large income distribution gaps,overall resource shortages,and ur-gent need to rectify environmental pollution,there is a certain conflict between the current tax system and the func-tional goals of the government in the new era.Therefore,this article compares and analyzes the changes and evolu-tion of the role of tax system reform in developed countries and China,combined with the actual economic develop-ment situation,objective constraints and existing problems in China,and draws on the experience and lessons of national governance in international tax policies to conceive the goals and paths of China's tax system structure re-form.Based on this,this paper puts forward suggestions for the new round of reform of China's fiscal and taxation system from four aspects,namely:strengthening the top-level design of the fiscal and tax system reform,improving the laws,regulations and systems,and promoting the layout of forward-looking supporting mechanisms;clarifying the boundary between the government and the market,and rationally delineating the responsibilities of the policies at all levels,so as to further deepen the reform of the fiscal and tax system;complying with the national strategic plan and policies,adapting to the new pattern of economic development,and giving full play to the effect of the tax reform on national governance;strengthening the construction of tax collection and administration information sys-tem,improving the efficiency of tax collection and administration,and consolidating the foundation of the fiscal and tax system reform.
tax structuretax systemfiscal and tax system reformtax administrationnational governancein-come distributionhigh-quality developmentcommon prosperity
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