经济与管理评论
經濟與管理評論
경제여관리평론
Shandong Economy
2015年
1期
67~72
,共null页
现代国家治理 税制体系 公平正义 征税目的
現代國傢治理 稅製體繫 公平正義 徵稅目的
현대국가치리 세제체계 공평정의 정세목적
modern state governance;tax system;fairness and justice;purposes of tax imposition
现代国家治理下的税制体系重构，应该将增强税收筹资能力和税制的正当性建设作为基本目标，用公平正义统领税制体系架构，并基于公共品筹资、社会保障和特定政策调控等不同的征税目的来重构我国实体税制、基于法定原则来构建税收程序制度和基于公众同意原则来构建税收决策机制，坚持将社会精英主导的顶层设计与普通公众推动的探索实践相结合、长期目标与短期目标相协调和整体推进与重点突破相促进来推动我国税制体系的重构。
現代國傢治理下的稅製體繫重構，應該將增彊稅收籌資能力和稅製的正噹性建設作為基本目標，用公平正義統領稅製體繫架構，併基于公共品籌資、社會保障和特定政策調控等不同的徵稅目的來重構我國實體稅製、基于法定原則來構建稅收程序製度和基于公衆同意原則來構建稅收決策機製，堅持將社會精英主導的頂層設計與普通公衆推動的探索實踐相結閤、長期目標與短期目標相協調和整體推進與重點突破相促進來推動我國稅製體繫的重構。
현대국가치리하적세제체계중구，응해장증강세수주자능력화세제적정당성건설작위기본목표，용공평정의통령세제체계가구，병기우공공품주자、사회보장화특정정책조공등불동적정세목적래중구아국실체세제、기우법정원칙래구건세수정서제도화기우공음동의원칙래구건세수결책궤제，견지장사회정영주도적정층설계여보통공음추동적탐색실천상결합、장기목표여단기목표상협조화정체추진여중점돌파상촉진래추동아국세제체계적중구。
In the reconstruction China＇s tax system under modern state governance,the fundamental goal should be set to both increase the fund-raising ability of tax and construct the legitimacy of tax system.Fairness and justice should first be the leading force that gov-erns the structure of the tax system.China＇s substantive tax system should then be restructured on the basis of various taxation purposes such as financing of public goods,social security,and specific policy control.Also,the tax procedural system should be built on the principles of legality and the public consent rule should be the foundation of the mechanism of tax decision-making.Finally,to a-chieve the goal,persistent efforts should be made to combine the top level design initiated by social elites with the experiments and practice by ordinary people,to coordinate long-term goals with short-term goals,and to impel the mutual promotion of overall pro-gress and key breakthrough.
