促进共同富裕的税收制度与政策研究

实现共同富裕是社会主义的根本目标,是社会主义优越性的体现.本文首先介绍了共同富裕的内涵,共同富裕是全体人民的富裕,是兼顾公平与效率的富裕.本文进一步阐述了税收制度在促进共同富裕中发挥的积极作用,并结合具体数据进行国际比较,剖析目前我国税收制度在促进收入分配方面存在的不足.我国税收制度在缩小收入差距方面已取得阶段性成效,但仍存在直接税体系不完善、"税收洼地"引发诸多避税风险、税收征管体制面临多重挑战等方面的不足.最后,本文从持续优化税收营商环境,鼓励勤劳创新致富;健全直接税体系,提高税收调节收入再分配的作用;规范地方税收优惠,维护财政收入分配秩序;提升税收征管水平,严厉打击偷税漏税行为四个维度提出了政策建议.

Research on Tax System and Policy to Promote Common Prosperity

Achieving common prosperity is the fundamental goal of socialism and the embodiment of the superiority of socialism.This article first introduces the connotation of common prosperity,which is the prosperity of all the people,and the prosperity that takes into account fairness and efficiency.This paper further expounds the positive role played by the tax system in promoting common prosperity,and makes international comparisons with specific data to analyze the current shortcomings of my country's tax system in promoting income distribution.China's tax system has achieved initial results in narrowing the income gap,but there are still deficiencies in the imperfect direct tax system,many tax avoidance risks caused by"tax oasis",and multiple challenges in the tax collection and management system.Finally,this paper puts forward policy suggestions in four dimensions:First,continue to optimize the tax and business environment,and encourage hard work and innovation to get rich.Second,improve the direct tax system and enhance the role of taxation in regulating income redistribution.Third,standardize local tax incentives and maintain the order of fiscal revenue distribution.Fourth,improve the level of tax collection and management,and severely crack down on tax evasion and tax evasion.