直接稅與間接稅改革的難點(diǎn)解析及對(duì)策思考
發(fā)布時(shí)間：2018-11-01 20:17
【摘要】：筆者基于當(dāng)前的稅制狀況,對(duì)直接稅和間接稅的改革進(jìn)行現(xiàn)狀分析、難點(diǎn)解析和對(duì)策思考。在現(xiàn)狀上,直接稅的比重相當(dāng)于間接稅的一半,稅制結(jié)構(gòu)以間接稅為主;間接稅和直接稅之間,存在著"此消彼長(zhǎng)"的關(guān)系;直接稅、間接稅地位的變化,在很大程度上源于稅制改革。我國(guó)正處于全面深化改革階段,直接稅與間接稅改革的有效推行,有利于保證價(jià)格機(jī)制的有效運(yùn)行,促進(jìn)社會(huì)公平,降低企業(yè)稅負(fù),提高稅制的累進(jìn)性,明確稅負(fù)分布�；诖�,筆者全面揭示了直接稅和間接稅改革所面臨的難題,包括直接稅和間接稅的改革受制于功能目標(biāo)的定位和財(cái)政支出壓力等因素;直接稅改革,短期內(nèi)難以取得實(shí)質(zhì)性進(jìn)展;稅收征管是直接稅和間接稅關(guān)系調(diào)整的現(xiàn)實(shí)難題,等等。同時(shí),從不同的方面,提出了相應(yīng)的對(duì)策建議。
[Abstract]:Based on the current tax system, the author analyzes the current situation of the reform of direct tax and indirect tax, and analyzes the difficulties and countermeasures. In the present situation, the proportion of direct tax is equal to half of indirect tax, the structure of tax system is mainly indirect tax, there is a relationship between indirect tax and direct tax. Direct tax, indirect tax status changes, to a large extent from the tax system reform. Our country is in the stage of comprehensive deepening reform. The effective implementation of direct and indirect tax reform is conducive to ensuring the effective operation of the price mechanism, promoting social fairness, reducing the tax burden of enterprises, improving the progressive nature of the tax system, and clarifying the distribution of tax burden. Based on this, the author fully reveals the difficulties faced by the reform of direct tax and indirect tax, including that the reform of direct tax and indirect tax is subject to the orientation of functional objectives and the pressure of fiscal expenditure. Direct tax reform is difficult to make substantial progress in the short term, tax collection and management is a practical problem in the adjustment of direct tax and indirect tax relationship, and so on. At the same time, from different aspects, the corresponding countermeasures and suggestions are put forward.
【作者單位】： 中央財(cái)經(jīng)大學(xué)財(cái)政稅務(wù)學(xué)院;
【分類號(hào)】：F812.42
本文編號(hào)：2304985
[Abstract]:Based on the current tax system, the author analyzes the current situation of the reform of direct tax and indirect tax, and analyzes the difficulties and countermeasures. In the present situation, the proportion of direct tax is equal to half of indirect tax, the structure of tax system is mainly indirect tax, there is a relationship between indirect tax and direct tax. Direct tax, indirect tax status changes, to a large extent from the tax system reform. Our country is in the stage of comprehensive deepening reform. The effective implementation of direct and indirect tax reform is conducive to ensuring the effective operation of the price mechanism, promoting social fairness, reducing the tax burden of enterprises, improving the progressive nature of the tax system, and clarifying the distribution of tax burden. Based on this, the author fully reveals the difficulties faced by the reform of direct tax and indirect tax, including that the reform of direct tax and indirect tax is subject to the orientation of functional objectives and the pressure of fiscal expenditure. Direct tax reform is difficult to make substantial progress in the short term, tax collection and management is a practical problem in the adjustment of direct tax and indirect tax relationship, and so on. At the same time, from different aspects, the corresponding countermeasures and suggestions are put forward.
【作者單位】： 中央財(cái)經(jīng)大學(xué)財(cái)政稅務(wù)學(xué)院;
【分類號(hào)】：F812.42
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