直接税与间接税改革的难点解析及对策思考
发布时间：2018-11-01 20:17
【摘要】：笔者基于当前的税制状况,对直接税和间接税的改革进行现状分析、难点解析和对策思考。在现状上,直接税的比重相当于间接税的一半,税制结构以间接税为主;间接税和直接税之间,存在着"此消彼长"的关系;直接税、间接税地位的变化,在很大程度上源于税制改革。我国正处于全面深化改革阶段,直接税与间接税改革的有效推行,有利于保证价格机制的有效运行,促进社会公平,降低企业税负,提高税制的累进性,明确税负分布。基于此,笔者全面揭示了直接税和间接税改革所面临的难题,包括直接税和间接税的改革受制于功能目标的定位和财政支出压力等因素;直接税改革,短期内难以取得实质性进展;税收征管是直接税和间接税关系调整的现实难题,等等。同时,从不同的方面,提出了相应的对策建议。
[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.
【作者单位】： 中央财经大学财政税务学院;
【分类号】：F812.42
本文编号：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.
【作者单位】： 中央财经大学财政税务学院;
【分类号】：F812.42
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