论文部分内容阅读
供给侧结构性改革是用改革的办法调整经济结构,其着眼点在于优化供给一端。在宏观经济学理论中,供给侧有五项要素:创新、劳动力、土地代表的自然资源、资本、制度体制安排。我国现行税制下,税法体系按征收对象不同,分为货物劳务税、所得税、财产行为税、自然资源税四大类型。不同类型的税种对经济调节的功能定位不一样,影响也存在差异。本文将从四大类型税种对供给侧各要素的影响入手,分析当前我国税制存在的局限,并从推进供给侧结构性改革的目标出发,探讨我国税制完善的方向。
Supply-side structural reform is to reform the economic structure, with the focus on optimizing the supply side. In macroeconomic theory, the supply side has five elements: innovation, labor, natural resources represented by land, capital, and institutional arrangements. Under the current tax system in our country, the tax law system is divided into four major types of goods labor service tax, income tax, property tax and natural resource tax according to the different objects of expropriation. Different types of taxes on the economic regulation of the functional orientation is not the same, the impact is also different. This article will start with the impact of the four types of taxes on the supply-side elements, analyze the current limitations of the tax system in our country, and proceed from the goal of structural reform on the supply-side to explore the direction for the improvement of China’s tax system.