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我国现行税制体系与我国分税制财政管理制度是内生地结合起来的。因此,现行分税制财政体制形成的利益分配格局成为推进税制改革的重要约束因素。税制结构的完善与调整要建立在财政体制不断完善的基础上。改变现有财政利益分配格局,就是要建立并完善新型现代分权治理结构,规范政府间的财权、事权关系。在此基础上,从整体上完善税制结构,在稳定宏观税负的基础上,将流转环节、分配环节和财富保有环节的课税结合起来,实现税源的广覆盖和调节功能的互补。同时,重构中央和地方共享税关系,调整并设定中央和地方各自的主体税种。
The current tax system in our country and the fiscal management system in our country’s tax distribution system are endogenously combined. Therefore, the pattern of distribution of profits formed by the current tax-sharing system has become an important constraint on the reform of the tax system. The perfection and adjustment of the tax structure should be based on the continuous improvement of the financial system. To change the distribution pattern of the existing financial interests is to establish and perfect a new type of modern decentralized governance structure and regulate the interrelationship between the financial powers and the powers and powers. On this basis, the tax structure should be perfected as a whole. On the basis of stabilizing the macro tax burden, the taxation of circulation, distribution and wealth conservation will be combined to realize the broad coverage of tax sources and the complementarity of regulatory functions. At the same time, reconstruction of the central and local shared tax relations, adjust and set the main taxes of the central and local governments.