“十四五”时期的税制结构转型

现行税制的基本架构奠基于1994年,随着经济社会发展格局的变化,自"十二五"时期起,其结构优化问题便已正式列入政策议程,但若干年来进展缓慢。"十四五"迎来了我国税制结构转型的关键期,国家发展战略和政策目标的变化作为重要的外部推动力量,要求一种有利于促进国内消费、以人民为中心和面向现代国家治理的税收制度与之相适应。

Transformation of the Tax Structure during the 14-Five-Year-Plan Period

The basic framework of the current tax system was established in 1994.With the changes of the pattern of economic and social development, the issue of optimization of the tax structure has been officially listed in the policy agenda since the 12th-Five-Year-Plan period, yet the progress is not satisfactory for several years. The 14th-Five-Year-Plan Period is going to usher in the critical period of China’s tax structure transformation. The switch of national development strategy and policy objectives, as important external driving forces, requires a tax system that is conducive to promoting domestic consumption, people-centered and orienting to the modern-state governance to adapt to it.