【摘要】 “十五五”时期是我国基本实现社会主义现代化的关键阶段，我国财政面临收入增长动能减弱与支出刚性增强的双重压力。在此背景下，税制改革必须立足党的二十届四中全会对财税体制的战略部署，在财政可持续、社会公平与国家治理现代化之间寻求系统性平衡。本文构建“国民收入循环—嵌入经济社会—纵向产业结构”三维税制结构分析框架，揭示现行税制的问题是过度集中于国民收入循环上游环节，嵌入经济胜于嵌入社会，使得税制难以有效兼顾效率、公平与治理目标。基于此提出中国税制改革路径：从国民收入循环上游环节向下游转移，从嵌入经济向嵌入社会转移。就具体税种的改革而言，包括：解决企业所得税优惠政策碎片化问题；扩大个人所得税税基，增强筹集财政收入能力；巩固增值税的税收支柱地位，强化税收中性；构建消费税“中央选择性+地方一般性”体系；同步优化税收收益权划分，健全地方税体系，增强地方自主财力。更多还原

【Abstract】 The 15th Five-Year Plan period represents a critical stage for China to basically achieve socialist modernization.During this period,China ’s fiscal system faces dual pressures:weakening momentum of revenue growth and increasing rigidity of expenditures.Against this backdrop,tax reform must be grounded in the strategic deployment for the fiscal and taxation system outlined at the Fourth Plenary Session of the 20th CPC Central Committee,seeking a systematic balance among fiscal sustainability,social equity,and modernization of state governance.This paper constructs a three-dimensional analytical framework for tax structure— "national income circulation-economic and social embeddedness-vertical industrial structure" —and reveals that the current tax system is excessively concentrated in the upstream stages of national income circulation and is embedded more in the economy than in society,making it difficult for the tax system to effectively balance efficiency,equity,and governance objectives.Based on this analysis,the paper proposes a reform path for China’s tax system:shifting from upstream to downstream stages of national income circulation,and transitioning from economic embeddedness to social embeddedness.Regarding specific tax reforms,the proposals include:rectifying the fragmented landscape of corporate income tax preferential policies;expanding the personal income tax base to enhance revenue-raising capacity;consolidating the pivotal position of VAT as a tax pillar while enhancing tax neutrality;constructing a consumption tax system with "selective taxes at the central level+general taxes at the local level";and simultaneously optimizing the allocation of tax revenue rights,improving the local tax system,and enhancing local fiscal autonomy.更多还原