【作者】 王越；

【导师】 宋凤轩；

【作者基本信息】 河北大学 ， 财政学， 2018， 硕士

【摘要】 随着国家经济的快速增长,我国居民收入分配差距也呈扩大趋势,极大地阻碍了我国现代化的进程以及和谐社会的构建。在当前经济形势下,要想缩小贫富差距,实现社会公平,就必须进行一系列的社会改革。对于处于新的经济转型期的中国而言,税制改革尤其是直接税的改革具有更加深远的意义。2013年在《中国共产党十八届三中全会全面深化改革决定》中指出将“要逐步提高直接税比重”,这是第一次在党的重大决定中明确表达出来,体现了我国旨在通过税制结构改革,充分发挥税收调节收入分配功能,进而促成社会公平的决心。历经五年的时间,在十九大报告中再次明确指出税收制度改革的目标是实现公平,走向正义,继推进以营改增为代表的间接税改革后,未来改革的难点和重点都将聚焦在直接税上。税收作为一项调节贫富差距的重要手段,无论是从理论上还是从实践中都受到各界的重视,而在整个税收体系中,以所得税和财产税为代表的直接税,由于其税负不易转嫁,对市场机制影响较小,符合量能负担的原则,因此更能体现税收的公平性。基于此,本文将直接税作为研究对象,以公平为评判标准,回顾了我国直接税制度的建设进展。当前我国整体税制的公平功能呈改善趋势,但是程度并不明显。接着指出了当下我国直接税制度存在的不足,主要体现在直接税与间接税比重失衡、直接税税种设计不合理、直接税征管存在障碍三个方面。同时在考察美国直接税制度的基础上,围绕税收公平理念,在直接税的整体改革原则、直接税税种优化、直接税税收征管完善等方面提出了对策建议。本文直接税改革的思路为:“一主一辅,两税开征,征管配套”。紧抓关键税种,充分发挥个人所得税优化收入分配的主要功能,房产税优化收入分配的辅助作用,加快做好各方面准备工作,尽快启动改革步伐。同时本着完善税收制度的目标,应积极开征社会保障税,适时开征遗产税。此外,税制设计应有助于强化税收征管,因此还需要关注税收征管等配套措施的完善。更多还原

【Abstract】 With the rapid growth of economy,China’s income gap has gradually widened,hindering the process of modernization and the construction of a harmonious society.In the current economic situation,if we want to narrow the gap between the rich and the poor and achieve social equity,we must carry out a series of social reforms.During the new period of economic transformation of China,the importance of the tax system reform,especially the direct tax,is far more profound.In the year 2013,the third Plenary Session of the 18 th CPC Central Committee had pointed out that in the deepening of the tax reform,it is necessary to gradually increase the proportion of direct taxes.This is the first time in the major decisions of the Communist Party of China explicitly expressed.China has very strong will and determination to achieve the social equity by reform and adjust the tax system.After five years,in the report of the Nineteenth Congress,it was once again made clear that the goal of the reform of the taxation system was to achieve fairness and justice.After the reform of the indirect tax,the difficulties and priorities of future reforms are direct taxes.As an important means to adjust the gap between the rich and the poor,taxation has received attention from all walks of life both in theory and in practice.In the whole tax system,the direct taxes represented by income taxes and property taxes are less likely to be passed on due to their tax burden,have less impact on market mechanisms,and are in line with the principle of quantity and affordability.Therefore,they can better reflect the fairness of taxes.So,this paper taking the direct tax as the research object and taking fairness as the evaluation standard,analyzes the development process of China’s direct tax.At present,the fair function of our overall tax system is improving,but the degree is not obvious.Next,reveals the problems of the direct tax in China from the perspective of fairness.Main problems of China’s tax structure are the imbalance between direct and indirect taxation,the irrational of direct tax design and the difficulties with direct tax collection and management.At the same time,compared with the United States direct tax system,considering the fairness,we put forward our proposals on overall reform of direct tax principles,direct tax optimization and direct tax collection.The theme of this article’s direct tax reform is: “one master and one supplement,two new tax system,tax collection and management combination”.Closely focus on key tax types,the tax system can exert full functions to employ personal income tax to optimize income distribution,and property tax to optimize property distribution.It is time to accelerate the preparation work in all aspects and start the reform as soon as possible.Furthermore,in accordance with the goal of improving the taxation system,social security tax should be actively levied,and inheritance tax should be introduced timely.In addition,the reforms need to focus on effective tax collection and management,so that the tax system design should be conducive to match tax collection and management.更多还原