当代财经 ›› 2025, Vol. 0 ›› Issue (8): 44-56.

• 公共经济与管理 • 上一篇    下一篇

助推中国式现代化的新一轮税制改革研究

廖韫琪1, 席卫群2   

  1. 1.武汉大学 经济管理学院,湖北 武汉 430072;
    2.江西财经大学 财政税务学院,江西 南昌 330013
  • 收稿日期:2024-08-20 修回日期:2025-07-14 出版日期:2025-08-15 发布日期:2025-09-03
  • 通讯作者: 席卫群,江西财经大学教授,博士生导师,经济学博士,主要从事税收理论与政策研究,联系方式xiweiqun@163.com。
  • 作者简介:廖韫琪,武汉大学博士研究生,主要从事财税理论与政策研究。
  • 基金资助:
    江西省社会科学“十四五”基金重大项目“中国共产党百年治税思想研究”(21WT23)

Research on a New Round of Tax Reform to Promote Chinese-Style Modernization

Liao Yun-qi1, Xi Wei-qun2   

  1. 1. Wuhan University, Wuhan 430072;
    2. Jiangxi University of Finance and Economics, Nanchang 330013, China
  • Received:2024-08-20 Revised:2025-07-14 Online:2025-08-15 Published:2025-09-03

摘要: 当前中国经济社会进入新的发展阶段,推进中国式现代化对健全税收制度、优化税制结构提出了新的更高要求。财税改革是社会主义市场经济体制改革的核心,1994年分税制财税体制改革以来的税制建设取得显著成效,形成了统一完整、运行高效的税制体系。但与实现中国式现代化的目标要求相比,现行税制体系还有较大的差距,突出表现在税制结构滞后于经济发展、税制建设未完全适应全国统一大市场的需要、现行税制与数字经济的融合度不高、地方税体系建设滞后等方面。随着中国式现代化建设新征程的开启,新一轮税制改革要致力于建设中国特色现代税制,加快税收立法进程,优化税制结构,完善地方税体系,健全促进经济高质量发展与绿色低碳发展的税收制度,强化税收收入分配职能,实现现代税制体系建设与现代税收职能的统一,促进社会主义市场经济高质量发展。

关键词: 新一轮税制改革, 税制体系, 税制结构, 税制建设, 中国式现代化

Abstract: Currently, China's economic and social development has entered a new stage, and advancing Chinese-style modernization has raised new and higher demands for improving the tax system and optimizing its structure. The fiscal and tax reform is the core of the reform of the socialist market economy system. Since the reform of the tax distribution system in 1994, significant achievements have been made in tax system construction, forming a unified, complete, and efficient tax system. However, compared with the goal of achieving Chinese-style modernization, there is still a significant gap in the current tax system. This gap is particularly evident in the following aspects: the tax structure lags behind the economic development, the tax system construction has not fully adapted to the needs of the unified national market, the integration of the current tax system with the digital economy is not high, and the construction of the local tax system lags behind. With the commencement of the new journey of Chinese-style modernization, the new round of tax system reform aims to build a modern tax system with Chinese characteristics, accelerate the process of tax legislation, optimize the tax system structure, improve the local tax system, strengthen the tax system to promote high-quality economic development and green and low-carbon development, enhance the function of tax revenue distribution, achieve the unity of modern tax system construction and modern tax functions, and promote the high-quality development of the socialist market economy.

Key words: the new wave of tax reform, tax system, structure of tax system, the construction of tax system, Chinese-style modernization

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