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英文标题: | Reform of China’s Tax System: From Embedment in Economy to Embedment in Society |
摘要: | 税收制度要匹配国家发展目标和税源基础,它必须嵌入到经济和社会肌体中才能实现这两个匹配。根据税收制度嵌入对象的转移方向不同,可以将新中国成立以来我国的税收事业发展分为三个阶段:嵌入单位、嵌入企业和嵌入社会。它们对应的国家发展目标分别是:推动经济增长、推动经济社会协调发展和推动国家治理。随着我国税源基础从国民收入循环的生产环节向再分配和财富积累环节转移,税收制度嵌入基础将逐渐从经济转入社会,这对推动我国税收制度改革提出了新的挑战。未来的改革方向是在保持税收嵌入广泛经济基础的同时,深化税收嵌入社会的程度,以实现建设“共识性强政府”的国家治理目标。 |
英文摘要: | To match the goal of national development and tax base, the tax system must be embedded in the economic and social contexts. Since the founding of the People’s Republic of China,the development of taxation can be divided into three stages: one that is embedded in danwei, one that is embedded in enterprises, and one that is embedded in society. The corresponding national development goals include to stimulate economic growth, to promote coordinated economic and social development, and to propel state governance. As the tax base in China shifts from production to redistribution and wealth accumulation in the circulation of national income, tax system will gradually shift from embedment in economy to embedment in society, which poses new challenges to the tax system reform. Future reform should deepen the extent to which taxation is embedded in society, while keeping taxation embedded in a broad economic base. This will help to achieve the goal of building a “strong consensus state”. |
作者: | 吕冰洋、张兆强 |
作者单位: | 中国人民大学财政金融政策研究中心、中国人民大学财政金融学院(吕冰洋);中国人民大学财政金融学院(张兆强) |
期刊: | 社会学研究 |
年.期:页码 | 2020.4: |
中图分类号: | |
文章编号: | |
关键词: | 税收制度;国家发展;税源;嵌入 |
英文关键词: | |
项目基金: | 本文是国家社会科学基金重大项目“现代治理框架中的中国财税体制研究”(16ZDA027)的阶段性成果。 |
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