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中国税制改革中的直接税问题 =

中国税制改革中的直接税问题 = : The Reform of Direct Taxes in Tax Reform in China

 贾, 康.
 2015.
 1-8 p. 中文 ISSN: 10002456
Direct taxesPersonal income taxReal estate taxTax reform个人所得税房产税直接税税制改革
Tác giả CN 贾, 康.
Nhan đề 中国税制改革中的直接税问题 = The Reform of Direct Taxes in Tax Reform in China /贾康.
Thông tin xuất bản 2015.
Mô tả vật lý 1-8 p.
Tóm tắt China is in the era of a comprehensive reform which urgently needs the institutional innovation supported by implementing modern governance,modern market system,modern financial system and comprehensively advancing rule of law.Under such a background,tax reform,especially the reform of direct taxes has been given great significance.Currently,the main direct taxes in China are real estate tax and personal income tax,which has a low percentage in the total tax revenue.Increasing the proportion of direct taxes is urgently required which helps adjusting the income distribution,reducing the tax misery index of the overall society,and therefore promoting social harmony.We should have a correct understanding of the adjustment function of tax,learning from the experience and lessons at home and abroad,and undertaking the historical responsibility of tax reform.At present,the optimal adjustment of taxes mainly starts from personal income tax and property tax.The reform of personal income tax mainly comes to promote the combination of classification collection and comprehensive collection,as well as to solve the coordination issues between departments,in addition,a further consideration should be taken on the levels,differences and magnitude of tax rates.Real estate tax has a noteworthy catalytic effect on the construction of democratic financial management and legal financial management system.The complexity of assessing the tax base and the possibility of tax dodge shall not constitute a reason to prevent levying taxes.It’s better to‘speed up the legislative’,increase transparency in the process of implementation and focus on democratic participation and democratic supervision.Inheritance tax does not have the taxation conditions yet;to impose such a tax must construct the framework of property reporting system of China’s officials at first.
Tóm tắt 中国目前所处的全面改革,迫切需要实现以现代国家治理、现代市场体系、现代财政制度和全面依法治国四者为支撑的制度创新。在这样的大背景下,税制改革尤其是直接税改革被赋予了重要意义。中国目前的直接税房地产税和个人所得税,占税收收入的比例偏低。提高直接税比重是调节收入分配,促进社会和谐的迫切需要。当前直接税改革主要是从个人所得税和财产税着手进行优化调整。个税改革主要是推进分类和综合改革相结合;房地产税制对民主理财、依法理财制度建设有非常重要的作用,税基评估的复杂性和抗税的可能性都不应构成阻碍开征的理由。要真正"加快立法",在实施过程中应增加透明度,注重民主参与、民主监督和依法治税;遗产税还不具备开征条件,若要开征要先解决中国官员的财产报告制度框架建设问题.
Thuật ngữ chủ đề Direct taxes
Thuật ngữ chủ đề Personal income tax
Thuật ngữ chủ đề Real estate tax
Thuật ngữ chủ đề Tax reform
Từ khóa tự do 个人所得税
Từ khóa tự do 房产税
Từ khóa tự do 直接税
Từ khóa tự do 税制改革
Nguồn trích Journal of Huazhong normal University.- Vol.54, No.3(2015)
MARC
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520[ ] |a China is in the era of a comprehensive reform which urgently needs the institutional innovation supported by implementing modern governance,modern market system,modern financial system and comprehensively advancing rule of law.Under such a background,tax reform,especially the reform of direct taxes has been given great significance.Currently,the main direct taxes in China are real estate tax and personal income tax,which has a low percentage in the total tax revenue.Increasing the proportion of direct taxes is urgently required which helps adjusting the income distribution,reducing the tax misery index of the overall society,and therefore promoting social harmony.We should have a correct understanding of the adjustment function of tax,learning from the experience and lessons at home and abroad,and undertaking the historical responsibility of tax reform.At present,the optimal adjustment of taxes mainly starts from personal income tax and property tax.The reform of personal income tax mainly comes to promote the combination of classification collection and comprehensive collection,as well as to solve the coordination issues between departments,in addition,a further consideration should be taken on the levels,differences and magnitude of tax rates.Real estate tax has a noteworthy catalytic effect on the construction of democratic financial management and legal financial management system.The complexity of assessing the tax base and the possibility of tax dodge shall not constitute a reason to prevent levying taxes.It’s better to‘speed up the legislative’,increase transparency in the process of implementation and focus on democratic participation and democratic supervision.Inheritance tax does not have the taxation conditions yet;to impose such a tax must construct the framework of property reporting system of China’s officials at first.
520[ ] |a 中国目前所处的全面改革,迫切需要实现以现代国家治理、现代市场体系、现代财政制度和全面依法治国四者为支撑的制度创新。在这样的大背景下,税制改革尤其是直接税改革被赋予了重要意义。中国目前的直接税房地产税和个人所得税,占税收收入的比例偏低。提高直接税比重是调节收入分配,促进社会和谐的迫切需要。当前直接税改革主要是从个人所得税和财产税着手进行优化调整。个税改革主要是推进分类和综合改革相结合;房地产税制对民主理财、依法理财制度建设有非常重要的作用,税基评估的复杂性和抗税的可能性都不应构成阻碍开征的理由。要真正"加快立法",在实施过程中应增加透明度,注重民主参与、民主监督和依法治税;遗产税还不具备开征条件,若要开征要先解决中国官员的财产报告制度框架建设问题.
650[0 0] |a Direct taxes
650[0 0] |a Personal income tax
650[0 0] |a Real estate tax
650[0 0] |a Tax reform
653[0 ] |a 个人所得税
653[0 ] |a 房产税
653[0 ] |a 直接税
653[0 ] |a 税制改革
773[ ] |t Journal of Huazhong normal University. |g Vol.54, No.3(2015)
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