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Jingdong book

中国税收政策前沿问题研究（第八辑）

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Jingdong book

中国税收政策前沿问题研究（第八辑）

Name: 中国税收政策前沿问题研究（第八辑）
Brand: Jingdong book
SKU: 3110030531
Price: 26.93 USD
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《中国税收政策前沿问题研究》（第八辑）凝聚了全国税务系统政策法规部门同志们的辛勤努力。税务总局政策法规司在直接承担大部分课题研究的同时，对其他由地方税务部门、科研机构牵头承办的研究课题一并进行了指导、修改、定稿。现集结出版，一方面希望将我们的研究成果供各位读者检阅，另一方面希望为从事税收研究的工作人员及关心我国税收改革与发展的热心人士提供参考，为共同推进我国税收制度的改革与完善献智献策。

Catalogue

优化中国税制结构的方向和路径研究
税制结构变迁的国际比较研究及启示
中国税制结构优化中的货物和劳务税制改革
中国税制结构优化中的所得税制改革
中国税制结构优化中的房地产税制改革
中国税制结构优化中的资源环境税制改革
促进小型微型企业发展税收政策研究
——以山东等七省（区）为例
技术先进型服务外包税收政策研究
证券投资基金税收制度研究

Book Abstract

《中国税收政策前沿问题研究（第八辑）》：
二、双重约束下的税制结构选择与变迁
（一）双重约束下的税制结构选择
1.直接税与间接税的配比
直接税和间接税的根本区别是税负转嫁难易程度的不同，由此也会导致税收征管难度的差异，同时它们在经济增长、收入分配等方面的作用各不相同。
如果一国征管水平有限，且侧重于对经济发展和效率的提高，则选择以间接税特别是货物和劳务税为主为宜；如果侧重于公平目标的实现，且能够对收支进行有限监控，则应以直接税特别是个人所得税为主。此外，以直接税特别是个人所得税为主的税制结构，强化了个人的纳税意识，增强了公众对政府行为的监督，从而有利于社会民主化进程的推进。
2.不同税类的选择
按课税对象的不同，税收可以划分为货物和劳务税、所得税、财产税、资源税等等。一般而言，货物和劳务税课征普遍、易于征收，并可以增加储蓄和投资，有利于经济的发展和效率的提高；所得税是筹集财政收入的重要手段，同时累进税制的实施可以缩小社会贫富和企业之间实际收入水平的差距，是促进社会公平分配和稳定经济的杠杆；财产税同样也有利于收入分配公平的实现，尤其是对财富的积累和代际转移；资源环境税是面向资源使用和环境保护的税收，该税种既筹集了财政收入，也促进了环境保护和资源的合理开发利用，从而促进了经济的可持续发展。
货物和劳务税涉及面广，筹资能力强，征管难度较小，易于实现财政目标，普遍征收的增值税制贯彻税收中性原则，有利于实现经济效率，但是相对具有累退性，因此不利于实现社会公平目标。而所得税和财产税，尤其是面向个人征收个人所得税、财产税需要较高的经济发展水平、强有力的税收征管和良好的社会基础，否则会影响其筹资职能和公平职能的实现，同时需要考虑经济发展过程中的要素投入问题，过高的税收不利于投入增加从而影响经济增长。资源环境类税收主要是实现资源节约和环境保护目标，此类税收的收入规模主要受开征范围和税率的影响，征收约束主要在于社会对于环保的重视度和技术难度，且需要考虑税收成本引入后对国际竞争力的影响。
3.不同税种的选择
不同的税制结构所包含的税种不尽相同，但常见的主要有增值税、消费税、营业税、所得税、财产税、关税、社会保障税（费）等。
增值税就商品和劳务的增值额征税，消除了全额课征对资源配置的扭曲效应，且出口退税制度有利于国际贸易的发展，同时环环相扣的计税办法有利于防止税收流失，是一个筹集财政收入、保证税收中性以及降低征管成本的税种；消费税（专指特定消费税）就部分特定消费品的销售额课征，在筹集财政收入的同时，具有较强的调节作用，如引导消费方向和消除货物和劳务税的逆向调节，所以这个税种具有更多的调节属性，明显地体现政府的主导目标。关税是对进出口国境或关境的货物、物品征收税收，在扶持国内民族产业、促进产业优化升级、提高企业竞争力方面具有积极作用。在国际税制趋同的影响下，各国关税税率普遍下降，财政职能和税收地位受到限制。
所得课税是对所有以所得额为课税对象的总称，包括个人所得税和企业所得税。其中，个人所得税是当前世界各国调节收入差距的重要抓手，但是这一税种对收入基础和征管水平要求较高。
……

Introduction

经济发展新常态下的税收工作呈现出一系列新特征，对深化税制改革、发挥税收职能作用带来了新挑战、新机遇。为进一步完善税收制度和税收政策，国家税务总局政策法规司组织全国税务系统政策法规部门就税制改革有关重点、热点、难点问题进行研究，选取兼具理论性和实用性的研究成果，集结成《中国税收政策前沿问题研究》系列丛书。自2002年以来，丛书已经出版了七辑，现在与读者见面的是丛书的第八辑。
《中国税收政策前沿问题研究》（第八辑）所收录的研究成果，在课题的选题上，以党中央全面深化改革若干重大问题的决定为核心，紧扣我国经济社会发展变化的阶段性特征，密切结合国民经济和社会发展战略性目标，深入探索税收促进经济社会发展的积极作用。研究内容主要侧重以下几个方面：一是我国现行税制改革有关的问题研究，如《优化中国税制结构的方向和路径研究》课题；二是税收鼓励“双创”及促进经济结构优化问题研究，如《促进小型微利企业发展税收政策研究》课题、《技术先进性服务外包税收政策研究》课题；三是有关热点经济活动的税收政策问题研究，如《证券投资基金税收制度研究》课题。
本辑所收录的专题报告于2014年和2015年定稿，在定稿之后至本书出版之前，有些税制发生了变化，或者税收政策进行了调整，或者研究成果中的建议已被采纳。在此特向读者说明，并敬请加以留意。
《中国税收政策前沿问题研究》（第八辑）凝聚了全国税务系统政策法规部门同志们的辛勤努力。税务总局政策法规司在直接承担大部分课题研究的同时，对其他由地方税务部门、科研机构牵头承办的研究课题一并进行了指导、修改、定稿。现集结出版，一方面希望将我们的研究成果供各位读者检阅，另一方面希望为从事税收研究的工作人员及关心我国税收改革与发展的热心人士提供参考，为共同推进我国税收制度的改革与完善献智献策。

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