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税收调节职能包括微观调节和宏观调节职能,政府更重视宏观调节。在理论上,税收的宏观调节职能可用税收收入弹性和税收乘数来解析。前者表明税收对宏观经济有自动调节的一面,后者则表明税收对宏观经济有被动调节的一面,自动调节决定于税制,被动调节决定于税收政策。相机抉择和税收本身的特点决定了税收的被动调节并不可靠,只在理论层面具有合理性,在实际中要想全面发挥税收职能,应注重加强税收的自动调节,这便需要全面深化税制改革。在十八届三中全会对税收方面做出的安排之外,深化我国税制改革还须考虑两个核心问题,一是全面提升税制弹性,二是增进税制公平程度。
Tax regulatory functions include micro-adjustment and macro-adjustment functions, the government attaches more importance to macro-regulation. In theory, the tax macro-adjustment function can be analyzed by the tax revenue elasticity and tax multiplier. The former shows that taxation has an automatic adjustment on the macroeconomy while the latter shows that taxation has a passive adjustment on the macroeconomy. The automatic adjustment depends on the tax system and the passive adjustment depends on the taxation policy. The characteristics of camera choice and tax itself determine the passive adjustment of tax revenue is not reliable, only reasonable in theory. In practice, if we want to give full play to taxation function, we should pay attention to the automatic adjustment of tax revenue, which requires the deepening of tax reform . In addition to the tax arrangements made at the Third Plenary Session of the 18th CPC Central Committee, two core issues must be considered in deepening China’s tax reform: one is to raise the flexibility of the tax system in its entirety and the other is to enhance the fairness of the tax system.