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Jingdong book

现代税收制度研究

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Jingdong book

现代税收制度研究

Name: 现代税收制度研究
Brand: Jingdong book
SKU: 3110163591
Price: 45.04 USD
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Content Description

从理论与实践相结合的角度，本书系统阐述税制改革的理论基础，借鉴国外发达国家与发展中国家近期税制改革的实践经验，为探讨我国税收制度改革提供理论依据和经验借鉴。从历史脉络出发，本书系统回顾了我国税制的演变历史，尤其是改革开放以来税制改革的历程，在此基础上，结合税收制度本身和税收运行机制，从理论和实证相结合的角度对我国税收增长的特性、税收与经济关系、以及税负的行业分布等方面进行研究。基于翔实的经济数据和图表分析，力求全面、深入且系统地对我国当前税制的现状进行研究，包括对税收的经济绩效判断、税收的功能判断、税制结构的现状思考、以及各个具体税种的制度评判。进一步地，本书结合未来税制改革的国内外约束条件，尤其是在新一轮财税体制改革的大背景下，从目标、原则、框架、优化路径、具体改革举措等方面，对构建现代税收制度进行了深入研究。

Author Description

李升（1980年---），福建人，经济学博士，副教授，硕士生导师，任教于中央财经大学财政学院。近些年在《财贸经济》、《财政研究》、《税务研究》等财税权威和核心刊物发表论文30多篇，主持和参与省部级课题10余项，目前正在主持教育部青年基金项目、北京市青年英才项目和北京市社科联青年资助项目，出版和参编著作多部。主要研究领域：财税理论与政策。

Catalogue

第一章税收制度的理论基础

第一节税收、税制结构、税制原则

第二节税制设置理论

第三节关于税制改革的理论基础

第四节关于税制改革的基本问题

第二章税制改革的国际经验

第一节发达国家税制改革的研究

第二节发展中国家税制改革的研究

第三节外国税制改革对中国的启示

第四节具体税种的改革经验

第三章中国税制的历史、现状与评价

第一节新中国成立以来的历次税制变迁

第二节税收运行的数量分析

第三节中国税制评价：整体评价

第四节各个税种的具体评价

第四章未来税制改革的约束条件

第一节税制改革的体制背景分析：现代财政制度背景下财税体制改革之难

第二节税制改革的国内环境分析

第三节税制改革的国际环境约束

第五章现代税收制度改革研究

第一节税制改革的目标

第二节税制改革的框架

第三节税制改革优化

参考文献

Book Abstract

（三）稳定经济原则

稳定经济原则是指通过税收做到对宏观经济的适当干预，减少经济波动，实现经济稳定的原则。税收的稳定经济原则体现在税收的自动稳定功能和相机抉择功能。

自动稳定功能是在对实行个人所得累进所得税的前提下，经济繁荣时期会自动增加税收，从而抑制经济的过度扩张；经济萧条时期会自动减少税收，从而能阻止经济的进一步衰退。在市场经济体制下，宏观经济稳定是一个难题，应当加强税收对宏观经济的干预。

相机抉择功能是指政府根据不同时期的经济形势，运用税收政策有意识地调整经济活动的水平，消除经济中的不稳定因素。相机抉择税收政策包括增税、减税或者同时辅之以政府支出规模的增减。当社会总需求不足时，为了防止经济的衰退和停滞，应当采取包括免税、退税、降低税率等减税措施，以刺激总需求的增加。当社会总需求过旺，发生通货膨胀时，为了制止物价水平的进一步上升和通胀的影响，应当采取增税的措施，以抑制经济的过热。

四、税制优化理论

税制优化的目标就是建立一个好的税制。好的税制不同时期有着不同的标准。当代西方各学派和经济学家也从不同的角度论述了税制优化的目标。

（一）最优税收理论

最优税收理论强调税制的效率目标，重点考察税收干扰资源配置产生的经济效率损失，对再分配的公平问题则较少关注，它致力于寻找一种最优的税收工具，使得政府在取得既定收入和前提下，产生的经济效率损失即税收的超额负担最小。

供给学派强调供给因素对经济的决定作用，在税制建设上不仅重视效率问题，同时也关注公平问题。供给学派主张实现税制优化的目标，主要是通过降低边际税率的方式来提高效率，刺激供给，同时亦可改进再分配状况。

（三）公共选择学派

公共选择学派认为最优的税制就是参与公共选择的人至少在理论上一致赞同的税制，一致赞同程度越高，税收越有效率，就越具公平性。其税制优化的目标是使现行税制趋于一致赞同程度最高的税制，同时这一税制能对政府的支出水平进行限制。这在一定程度上提出了税收法定主义的思路。

五、纵向税收划分

传统的分权分税理论是地方税主体税种选择的出发点，认为政府间税收划分应以支出划分为基础，才能使分税进入规则和有序的状态。马斯格雷夫（Musgrave，1983）的七项分税原则，成为公认的政府问税收划分的基本思想。特尔·米纳森（Ter—Minassian，1997）进一步将传统观点概括为——实际上是稍微扩展了奥特斯（Oates，1994）的标准——“最优”地方税应具备三项标准：一是对流动性相对较差的税基课征；二是税基分布较为均匀；三是税收收入相对稳定。

（一）政府间税收划分的原则

对于政府间税收划分的原则，国内外多数专家都有论及，包括马斯格雷夫的七原则、杰克·M·明孜的五原则、罗宾·鲍德威的六原则、赛力格曼的三原则等。这里以马斯格雷夫的七原则为例加以介绍。

……

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