摘要
税收是推动共同富裕的基础性政策安排。国民收入是衡量共同富裕程度的重要基础,通过国民收入循环过程可以透视共同富裕的实现机制。税收嵌入国民收入循环各个环节,对推进共同富裕而言具有不同于其他政策功能的独特性,主要体现在税收不可替代的“调高”作用、“税式支出”的特殊功能、税收政策增强社会“自主造血”动能方面,并以生产环节税、所得环节税、使用环节税、积累环节税形式引导国民收入流向,对共同富裕产生积极促进效应,但仍存在税收征收集中在上游环节、各环节内部调节动力不足等问题。未来,税收制度改革应从国民收入循环的全过程和各环节协同发力,统筹优化整体税制结构和具体税种建设,积极提高税收征管现代化水平,不断提升共同富裕目标下的税收治理效能。
Taxation is a fundamental policy arrangement that promotes common prosperity and a institutional guarantee that firmly follows the path of Chinese style common prosperity.The national income cycle demon-strates the process of value creation,product consumption,capital formation,and wealth accumulation,with each link interconnected,which is conducive to achieving common prosperity through the internal operation and interaction of different links.Taxation is embedded in various aspects of the national income cycle and has u-nique policy functions that are different from other policies.It is mainly reflected in the irreplaceable role of taxation in raising taxes,the special function of"tax style expenditure",the enhancement of social"autonomous growth"momentum by tax policies,and the guidance of national income flow in the form of production link tax,income link tax,use link tax,and accumulation link tax,which has a positive impact on common prosperity.However,there are still problems such as taxation being concentrated in upstream links and insufficient internal regulatory power in each link.Therefore,the reform of the tax system should work together throughout the entire process and various links of the national income cycle,coordinate and optimize the overall tax structure and specific tax types,actively promote the modernization level of tax collection and management,and continuously improve the efficiency of tax governance under the goal of common prosperity.
作者
马万里
刘姜涵
Ma Wanli;Liu Jianghan
出处
《财政科学》
CSSCI
2024年第11期34-50,共17页
Fiscal Science
基金
国家社会科学基金重大项目“中国改革开放创造的治理经验及其政府理论提升”(项目编码:2019ZDA125)
教育部哲学社会科学研究重大课题攻关项目“健全现代预算制度研究”(项目编码:23JZD010)。
关键词
共同富裕
国民收入循环
税收制度
Common Prosperity
National Income Cycle
Tax Institution
