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税收理论从公平和效率的角度入手发展出了逻辑严密最优税制理论体系。但现实中税收扭曲效应不可避免,往往需要通过这一效应实现经济社会的某种调节。因此,需要从税制结构的性质入手探讨税制改革的方向。从整体上看,税制结构的性质可分为收入型税制、增长型税制和发展型税制。从税制发展史上看,税制改革主要侧重于收入型和增长型税制结构的构建,而发展型税制必须从税制结构整体出发,综合考虑税制要素组合,将税收中性理念对经济效率的追求与税收调节作用对税收社会收益的追求结合起来,将税收中性理念对经济公平的追求与可持续发展对社会效率和社会公平的追求结合起来。
Tax theory from the perspective of fairness and efficiency to develop a logical system theory of optimal tax system. However, in reality, the effect of tax distortions is inevitable. It is often necessary to achieve some kind of economic and social adjustment through this effect. Therefore, it is necessary to start with the nature of the tax structure to explore the direction of tax reform. As a whole, the nature of tax structure can be divided into income tax system, growth tax system and development tax system. From the history of the tax system, the reform of the tax system mainly focuses on the construction of a revenue-based and a growth-type tax system. However, the development-oriented tax system must proceed from the overall structure of the tax system and comprehensively consider the combination of tax system elements. The pursuit and taxation of the tax-neutral concept on economic efficiency The regulatory role of the pursuit of tax revenue and social benefits combine to neutralize the concept of tax neutral pursuit of economic fairness and the sustainable development of social efficiency and social justice pursuit of combining.