CAJ | 학술논문

包容性增长是与科学发展观要求相一致的和谐共生的经济增长方式。基于包容性增长的税收功能定位是：充分激励各类经济主体的积极性，尽可能创造更多的经济机会；消除普通民众参与经济增长过程及分享经济成果的税收障碍；提升以人为本和谐共生的税收增长质量。我国现行税制由于税制结构不合理、税收优惠政策偏颇、营商税务环境不适宜，阻碍了包容性增长的实现。推进税收制度创新实现包容性增长的基本路径是：大幅降低一般商品和服务的流转税率，降低间接税比重、提升直接税比重，以优化税制结构；以有效激励普通民众创业和就业及促进县域经济发展为导向，优化税收优惠政策设计；建设服务型政府，营造适宜的营商税务环境。
포용성증장시여과학발전관요구상일치적화해공생적경제증장방식。기우포용성증장적세수공능정위시：충분격려각류경제주체적적겁성，진가능창조경다적경제궤회；소제보통민음삼여경제증장과정급분향경제성과적세수장애；제승이인위본화해공생적세수증장질량。아국현행세제유우세제결구불합리、세수우혜정책편파、영상세무배경불괄의，조애료포용성증장적실현。추진세수제도창신실현포용성증장적기본로경시：대폭강저일반상품화복무적류전세솔，강저간접세비중、제승직접세비중，이우화세제결구；이유효격려보통민음창업화취업급촉진현역경제발전위도향，우화세수우혜정책설계；건설복무형정부，영조괄의적영상세무배경。
The inclusive growth that is consistent with the requirements of the scientific development view is one harmonious and co-existed mode .The orientation of tax function based on inclusive growth are :(1) fully motivate the enthusiasm of all kinds of economic subject ,create more economic opportunities as far as possible;(2 ) eliminate the tax barriers for common people participating in the economic process and sharing the achievements of economic ;(3) improve people-oriented ,harmonious and co-existed quality of tax grow th .Due to the unreasonable tax structure ,the preferential tax policy bias ,inappropriate business tax environment ,our current tax system hinders the implementation of inclusive growth .The basic path of promoting the innovation in the tax system for inclusive grow thare :(1) sharply reduce the general flow of goods and services tax rate ,reduce the proportion of indirect tax ,improve the proportion of direct tax ,to optimize the tax structure ;(2 ) effectively motivate ordinary public entrepreneurship and employment , promote the development of county economy as the guidance ,optimize the design of the tax preferential policies ;(3) build a service-oriented government ,create an environment w hich is suitable for business .