摘要
本文测算了分税制改革以来我国消费、劳动和资本课税的平均税率及税收收入结构变动的趋势,并揭示了税制结构变动的原因。通过剖析消费、劳动、资本课税的内部结构,认为税制结构仍存在不协调、不平衡、不充分等问题。本文认为,今后我国深化税收制度改革应注重发挥增值税和消费税、企业所得税和个人资本所得课税、个人劳动所得课税和社会保险费的协调作用;同时,不断完善环境保护税和房产税制度。
This article calculates the average effective tax rates of consumption,labor and capital taxation in China and the trend of tax revenue structure changes since the reform of tax sharing system,and reveals the reasons for the changes in the tax system structure.By analyzing the internal structure,there are still problems such as inconsistency,imbalance,and inadequacy.This paper suggests that attention should be paid to the coordination of value-added tax and consumption tax,corporate income tax and individual capital income taxation,individual labor income taxation and social insurance contributions.At the same time,the environmental protection tax and real estate tax system should be continuously improved.
出处
《国际税收》
CSSCI
北大核心
2020年第6期55-65,共11页
International Taxation In China
基金
国家社科基金专项项目“财税治理现代化问题研究”(17VZL012)的阶段性研究成果。
关键词
税制结构
消费课税
劳动课税
资本课税
Tax structure
Consumption taxation
Labor taxation
Capital taxation
