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经济新常态决定税收新常态。逐步提高直接税比重,既是加快推进税制与国际惯例接轨的合理选择,更是适应经济新常态的现实需要。提高直接税比重,既要适当提高直接税的税额,又要在保障财政收入的前提下恰当地降低一部分间接税收入。新常态下优化中国税制结构的路径选择为:推进分类与综合相结合,实行混合型个人所得税模式;适时推进房地产税改革,加快房地产税立法;推动环境保护费改税,促进绿色税制改革;进一步丰富小微企业所得税优惠措施,完善跨国公司反避税管理体系;合理控制增值税规模,优化增值税税率结构;加快消费税改革,优化顶层设计,等等。
The new normal economy determines the new normal taxation. The gradual increase in the proportion of direct taxes is not only a reasonable choice to speed up the integration of the taxation system with international practices but also meet the practical needs of the new normalcy of the economy. To increase the proportion of direct taxes, it is necessary to appropriately raise the amount of direct tax and to appropriately lower some of the indirect tax revenue on the premise of ensuring financial revenue. Under the new normal, the path to optimize the structure of China’s tax system is to promote the combination of classification and comprehensiveness and implement a mixed-income tax model. Promote real estate tax reform in a timely manner and speed up the real estate tax legislation. Promote tax reform of environmental protection fees and promote green tax reform. We will enrich preferential tax treatments for small and micro enterprises, perfect the anti-avoidance management system of multinational corporations, rationally control the scale of value-added tax, optimize the structure of VAT rates, accelerate the reform of consumption tax, and optimize the top-level design.