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产业分工与税制间的逻辑关系是当前我国税制改革的主要依据之一。产业分工的不断深化带来现代服务业快速发展,对税制改革提出了相应的要求,由此,本文从现代服务业和税制的属性出发,阐述了产业分工与税制间的两个逻辑关系:一是产业分工是税制改革的内在动力,二是利于产业分工是增值税改革的必然要求。从促进产业分工的角度,税制要为促进现代服务业发展提供有益的制度环境,由此,对当前我国增值税改革提出了两点建议。
The logical relationship between industrial division of labor and tax system is one of the main bases for the current tax system reform in our country. The continuous deepening of the division of labor has brought the rapid development of modern service industry and put forward the corresponding requirements for the reform of the tax system. Therefore, based on the characteristics of modern service industry and tax system, this paper expounds the two logical relations between industrial division of labor and tax system: Is the division of labor is the internal driving force of tax reform, the second is to benefit the division of labor is a necessary requirement of VAT reform. From the perspective of promoting industrial division of labor, the tax system should provide a favorable institutional environment for promoting the development of modern service industry. Therefore, two suggestions are put forward for the current VAT reform in our country.