中国现阶段税制结构合理性判别与优化研究
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摘要
税收制度是人类社会进程中调节社会均衡发展至关重要的制度,它不仅关系着经济的发展、社会的稳定,更关系到国家政权的巩固及公平正义的实现。在任何时代,任何社会制度下,税收始终都是个大问题。翻开历史长卷,因税收问题引发的政治风波和经济巨变从来没有停止过,一个社会的发展、变革,往往是从税收改革起步的,而每一次税收改革又深深地影响着经济社会发展的格局和进程。因此,建立“良好”的税收制度,一直以来都是世界各国政府努力追求的目标。
为了实现这个目标,古今中外的经济家、政治家、改革家进行了大量的理论研究和实践尝试,积累了丰富的成果和宝贵的经验。他们认为,尽管不存在普适的税制模式,但“良好”的税收制度却存在着某些共性：那就是在制度的设计上,它们往往都遵循适度、公平、效率、便利、透明等税收原则。换句话说,“良好”的税收制度,不但能够以较低的成本为政府筹集足够的财政收入,而且能够在促进经济健康持续发展的同时实现社会的公平和正义。
改革开放以来,中国政府一直致力于建立“良好”的税收制度。1994年,通过分税制改革,中国初步建立了符合社会主义市场经济的税收制度。经过18年的不断调整与优化,这一制度逐步完善和成熟起来。那么,与“良好”的税收制度相比,还存在着多大的差距?本文试图给这个问题做一个详细解答。
本文综合运用层次分析法、模糊综合判断法等多种方法,从主观和客观两个角度,从适度、公平、效率、便利和透明五个方面,全面考查了中国税制结构的现状,发现从整体上看,现阶段税制结构的合理性仍然“较差”。具体来说表现在以下几个方面：税收的规模不够适度,大口径宏观税负较高；税制结构不利于社会公平的实现,不仅税收负担在纳税人之间的分配不公平,而且税权和税种在政府之间的分配也不公平；税制结构不能有效的促进经济发展,宏观调控和平抑经济周期的作用均不明显；税收制度不够便利,无论对于税务机关而言还是对于纳税人而言,都应该进一步简化税收制度,减少不必要的税种；税制结构的透明度亦有待提高。
针对上述问题,在参考美国和俄罗斯税制改革经验的基础之上,本文提出中国下一步税制结构的优化和调整要从构建“双主体”的税制结构、完善地方税体系、货物劳务税体系、所得税系和辅助税系五个方面着手,以实现“保证收入,合理税负；提高效率,注重公平；便于征纳,公开透明”的优化目标。
The tax system is essential for the process of human society, which is not only related to economic development and social stability, but also related to the consolidation of political power and the realization of fairness and justice. In any era, under any social system, the tax has always been a big issue. Opened the scroll of history, political turmoil and economic upheaval caused by tax problems have never stopped. The development and changes of a society often started from the tax reform and every tax reform has profoundly affected the patterns and processes of social development. Therefore, to establish a "good" tax system is the goal that all governments are pursuing.
In order to achieve this goal, ancient and modern economists, politicians, reformers have conducted a large number of theoretical studies and practical attempts, which have accumulated a wealth of achievements and valuable experiences. In their view, universal tax model does not exist, but the "good" tax systems do have some certain commons: in the design of the system, they tend to follow the tax principles of moderate, fair, efficient, convenience and transparent. In other words, the "good" tax system can not only raise sufficient revenue for the government at a lower cost, but also promote healthy and sustainable development of economy and achieve social fairness and justice.
Since the reform and opening up, the Chinese government has been committed to establish a "good" tax system. China has initially established a tax system in line with the socialist market economy through the tax system reform in 1994, and after continuous adjustment and optimization for 18 years, the system has gradually improved and became mature. However, there are still lots of shortages compare with the "good" tax system.
To fully examine the status of China's current tax structure, this paper uses the methods of analytic hierarchy process and fuzzy comprehensive judgment method which can subjectively and objectively study the structure from the aspect of moderate, fair, efficient, convenience and transparent. We find that current tax structure on the whole is still "poor". Specifically in the following areas:firstly, the size of the tax is not moderate, large-caliber tax burden is relatively high; secondly, the tax structure is not benefit to realize social equity and can't effectively promote economic development thirdly, the convenience and transparency of the tax structure also needs to be improved.
In response to these issues, this paper puts forward some suggestions after learning experiences of tax reforms in United States and Russia. The optimization and adjustment of the tax structure in the future should fulfill five things which are to build the "double subject" tax structure, to improve the local tax system, good and service tax system, income tax system and the assisted tax system.
为了实现这个目标,古今中外的经济家、政治家、改革家进行了大量的理论研究和实践尝试,积累了丰富的成果和宝贵的经验。他们认为,尽管不存在普适的税制模式,但“良好”的税收制度却存在着某些共性：那就是在制度的设计上,它们往往都遵循适度、公平、效率、便利、透明等税收原则。换句话说,“良好”的税收制度,不但能够以较低的成本为政府筹集足够的财政收入,而且能够在促进经济健康持续发展的同时实现社会的公平和正义。
改革开放以来,中国政府一直致力于建立“良好”的税收制度。1994年,通过分税制改革,中国初步建立了符合社会主义市场经济的税收制度。经过18年的不断调整与优化,这一制度逐步完善和成熟起来。那么,与“良好”的税收制度相比,还存在着多大的差距?本文试图给这个问题做一个详细解答。
本文综合运用层次分析法、模糊综合判断法等多种方法,从主观和客观两个角度,从适度、公平、效率、便利和透明五个方面,全面考查了中国税制结构的现状,发现从整体上看,现阶段税制结构的合理性仍然“较差”。具体来说表现在以下几个方面：税收的规模不够适度,大口径宏观税负较高；税制结构不利于社会公平的实现,不仅税收负担在纳税人之间的分配不公平,而且税权和税种在政府之间的分配也不公平；税制结构不能有效的促进经济发展,宏观调控和平抑经济周期的作用均不明显；税收制度不够便利,无论对于税务机关而言还是对于纳税人而言,都应该进一步简化税收制度,减少不必要的税种；税制结构的透明度亦有待提高。
针对上述问题,在参考美国和俄罗斯税制改革经验的基础之上,本文提出中国下一步税制结构的优化和调整要从构建“双主体”的税制结构、完善地方税体系、货物劳务税体系、所得税系和辅助税系五个方面着手,以实现“保证收入,合理税负；提高效率,注重公平；便于征纳,公开透明”的优化目标。
The tax system is essential for the process of human society, which is not only related to economic development and social stability, but also related to the consolidation of political power and the realization of fairness and justice. In any era, under any social system, the tax has always been a big issue. Opened the scroll of history, political turmoil and economic upheaval caused by tax problems have never stopped. The development and changes of a society often started from the tax reform and every tax reform has profoundly affected the patterns and processes of social development. Therefore, to establish a "good" tax system is the goal that all governments are pursuing.
In order to achieve this goal, ancient and modern economists, politicians, reformers have conducted a large number of theoretical studies and practical attempts, which have accumulated a wealth of achievements and valuable experiences. In their view, universal tax model does not exist, but the "good" tax systems do have some certain commons: in the design of the system, they tend to follow the tax principles of moderate, fair, efficient, convenience and transparent. In other words, the "good" tax system can not only raise sufficient revenue for the government at a lower cost, but also promote healthy and sustainable development of economy and achieve social fairness and justice.
Since the reform and opening up, the Chinese government has been committed to establish a "good" tax system. China has initially established a tax system in line with the socialist market economy through the tax system reform in 1994, and after continuous adjustment and optimization for 18 years, the system has gradually improved and became mature. However, there are still lots of shortages compare with the "good" tax system.
To fully examine the status of China's current tax structure, this paper uses the methods of analytic hierarchy process and fuzzy comprehensive judgment method which can subjectively and objectively study the structure from the aspect of moderate, fair, efficient, convenience and transparent. We find that current tax structure on the whole is still "poor". Specifically in the following areas:firstly, the size of the tax is not moderate, large-caliber tax burden is relatively high; secondly, the tax structure is not benefit to realize social equity and can't effectively promote economic development thirdly, the convenience and transparency of the tax structure also needs to be improved.
In response to these issues, this paper puts forward some suggestions after learning experiences of tax reforms in United States and Russia. The optimization and adjustment of the tax structure in the future should fulfill five things which are to build the "double subject" tax structure, to improve the local tax system, good and service tax system, income tax system and the assisted tax system.
引文
5管子·权修
6孟子·梁惠王上
7亚当·斯密
8墨子·辞过
9论语·学而
10国语·齐语
11商君书
12《中共中央关于建立社会主义市场经济体制若干问题的决定》,第18条,1993年11月14日。
13由于全国人民代表大会常务委员会正在审议《中国人民共和国证券法》,为了便于与该法衔接,此税拟缓一步出台。
15刘佐.2011年中国税制概览[M].北京：经济科学出版社,2011。
19农产品、农业相关的基础产品和生活必须的水、煤炭等物品的税率为13%。
20也有学者认为营业税具有累进的性质。见陈共、洪礼阳.分税制改革以来我国税制的公平功能分析[J].当代财经,2011(9)
22资料来源：刘佐.2011年中国税制概览[M].北京；经济科学出版社,2011。
38许树柏.层次分析法原理[M].天津：天津大学出版社,1988。
43王国华、崔景华.2005-2006年美英德三国税制改革动同及启示[J].税务研究,2007(4)。程蜻华.美国新一轮税制改革及启示[J].中国财政,2006年(9)。
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6孟子·梁惠王上
7亚当·斯密
8墨子·辞过
9论语·学而
10国语·齐语
11商君书
12《中共中央关于建立社会主义市场经济体制若干问题的决定》,第18条,1993年11月14日。
13由于全国人民代表大会常务委员会正在审议《中国人民共和国证券法》,为了便于与该法衔接,此税拟缓一步出台。
15刘佐.2011年中国税制概览[M].北京：经济科学出版社,2011。
19农产品、农业相关的基础产品和生活必须的水、煤炭等物品的税率为13%。
20也有学者认为营业税具有累进的性质。见陈共、洪礼阳.分税制改革以来我国税制的公平功能分析[J].当代财经,2011(9)
22资料来源：刘佐.2011年中国税制概览[M].北京；经济科学出版社,2011。
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43王国华、崔景华.2005-2006年美英德三国税制改革动同及启示[J].税务研究,2007(4)。程蜻华.美国新一轮税制改革及启示[J].中国财政,2006年(9)。
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