税制结构优化问题研究

【作者】 李敬；

【导师】 朱晓波；

【作者基本信息】 东北财经大学 ， 财政学， 2002， 硕士

【摘要】 税制结构优化是一个包括税种结构优化、税率结构优化和征管构成优化等内容的综合概念。优化的判定原则是将收入、效率和公平较好地契合起来，使税收充分有效地发挥其组织财政收入，调节经济增长、收入分配、经济稳定的功能。税制结构优化既有动态的内涵，表现为现有税制结构在调整中不断趋于优化目标；税制结构优化又有静态的内涵，它是具体的、相对的，其具体内容和主要任务因时因地不同。研究税制结构优化问题，不仅有助于认识税制建设的客观规律，而且对建立和完善一国的税收制度具有重要的现实意义。本文力求在理论与实践相结合的基础上探讨税制结构优化问题。全文分四个部分。第一部分，税制结构优化基本原理，是全文的理论基石，介绍了税制结构优化的内涵和理论依据，阐明税制结构优化的判定原则、制约因素和效应。第二部分，世界各国税制结构比较和优化水平分析，通过对发达国家和发展中国家税制结构的现状进行比较，对各国的优化水平加以分析。第三部分，我国税制结构现状及优化程度评价，在阐明我国现行税制结构的缺陷和成因的基础上，对我国税制结构优化程度作出评价。第四部分，进一步优化我国税制结构的设想，结合我国当前的国情，参考国际上的普遍做法，提出若干改革设想。包括完善税种结构，设计合理的税率，加强税收征管和其他相关政策的配合等等。更多还原

【Abstract】 The optimization of the tax system structure consists of three parts: the optimization of the tax category structure, tax rate and tax collection and administration. The criterion for optimization is to combine revenue, fairness versus efficiency together, so that it can collect revenue, adjust economical growth, revenue allocation and economical stability successfully. The nature of the optimization of tax system structure has two aspects: one is dynamic, that is current structure of tax system tends to be most optimal; the other one is static, that means its contents and assignments differ in terms of time and place. Not only does it help to know the principle of tax system construction, but also has a great importance for building and completing a modern tax system.The thesis consists of four parts. The first part defines the optimization of tax system structure on the theoretical plane, and explains the meaning of the optimization of tax system structure and the necessities of constructing an optimal structure of tax system. The second part is the comparable research on the optimization of tax system structure. It compares the current tax system structures both in developed countries and in developing countries and draws some conclusions that are useful for China’s tax system structure’s optimization. The third part is the current conditions of China’s tax system structure. On the basis of denoting the reasons of China’s tax system structure’s drawbacks, it gives a general analysis of China’s tax system structure’s optimal level. The fourth part is the suggestions and policies for the optimization of China’s tax system structure, which includes the completion of tax category; the design of tax rate; the completion of tax collection and administration; other related policies.更多还原