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| 税收负担的结构性失衡与调整——基于结构性减税视角 | |
| 引用本文： | 潘文轩,杨波.税收负担的结构性失衡与调整——基于结构性减税视角[J].经济与管理,2013(5):60-65. |
| 作者姓名： | 潘文轩 杨波 |
| 作者单位： | 1. 中国社会科学院 财经战略研究院,北京 100045 2. 上海行政学院 经济学部,上海 200233 3. 中国人民银行 长沙中心支行,湖南 长沙 410005 |
| 基金项目： | 国家社会科学基金青年项目（12CJY098） |
| 摘 要： | 当前我国税收负担结构失衡现象比较突出:在中观层面表现为税收负担的税种结构失衡、产业结构失衡、地区结构失衡;在微观层面表现为不同类型企业的税收负担失衡、各收入阶层居民的税收负担失衡。结构性减税与税收负担结构具有内在关联性:实施结构性减税是基于税负结构失衡的现实所作出的理性政策选择;同时,结构性减税的基本特征也使其具有调整税负结构的功能。今后,结构性减税应将税收负担结构合理化作为政策目标,通过全面推进"营改增"改革、实行综合与分类相结合的个人所得税制、稳步推进房产税改革等一揽子政策措施,积极调整税收负担结构,使其更加公平合理。 |
| 关 键 词： | 税收负担结构 结构性减税 税负公平 |
Tax Burden Structure Imbalance and Its Adjustment——Based on Structural Tax Reduction View |
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| Pan Wenxuan,Yang Bo.Tax Burden Structure Imbalance and Its Adjustment——Based on Structural Tax Reduction View[J].Economy and Management,2013(5):60-65. | |
| Authors: | Pan Wenxuan Yang Bo |
| Institution: | 1.National Academy of Economic Strategy, CASS, Beijing 100045, China; 2. Department of Economics , Shanghai Administration Institute, Shanghai 200233, China; 3. Changsha branch, The people ＂s Bank of China, Changsha 410005, China) |
| Abstract: | Tax burden structure imbalance is obvious in China, which is mainly represented by tax burden imbalance in different tax categories, industries, regions, enterprises as well as residents. Structural tax reduction is interrelated with tax burden structure. Carrying out structural tax reduction is a rational policy choice based on the fact of tax burden structure imbalance and structural tax reduction has the function of adjusting tax burden structure because of its features. In the future, structural tax reduction should aim at tax burden structure rationalization. A package of tax policies including substituting the Value-added tax for business tax, comprehensive combined with classified income tax and real estate tax reform is necessary to make tax burden structure more fair and reasonable. |
| Keywords: | Tax burden structure Structural tax reduction Tax burden fair |
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