摘要

从国家治理的角度出发，关键所在就是权力治理。作为国家税收权力得以有效实施的重要制度安排，税收制度对于一个国家发展将会产生十分大的影响。税收法定原则、现代预算制度等是现代税收制度发展过程当中的一些基本标志。从广义税收制度体系上来说，主要包括税收基础制度、税收实体制度和税收征管制度，三者之间呈现出的是彼此相互关联、相互影响的一个状态。在构建税收基础制度过程中，要将民生价值与税收法定放在同等重要的位置，要兼顾稳定收入与优化结构两者之间关系，只有这样才能够满足税收治理现代化的实际需求。

[关键词]国家治理；现代税收制度；税收制度建设；税收治理

ABSTRACT

From the perspective of national governance, the key lies in power governance. As an important institutional arrangement for the effective implementation of national taxation power, the taxation system will have a very large impact on the development of a country. The legal principles of taxation and the modern budget system are the basic signs in the development of the modern taxation system. From the perspective of the generalized taxation system, it mainly includes the basic taxation system, the taxation entity system, and the taxation collection and management system. The three are in a state of mutual correlation and mutual influence. In the process of constructing the basic taxation system, the value of people's livelihood and taxation statutory must be placed in an equally important position, and the relationship between stable income and optimized structure must be considered. Only in this way can the actual demand for modernization of taxation governance be met.

[KeyWords] National governance; modern taxation system; taxation system construction; taxation governance

 

目录

一、前言 1

二、税收制度的重要性与系统逻辑 1

（一）税收制度的重要性 1

（二）税收制度建设的系统逻辑 3

三、现代税收制度的基本标尺 4

（一）税收之征：确定税收法定原则 4

（二）税收之用：确立现代预算制度 4

（三）税收之分：确立财权与事权相匹配原则 5

（四）税收之魂：确立税收公平原则 5

四、税收治理现代化背景下税制制度完善的对策 6

（一）税收基础制度建设：民生价值与税收法定并重 6

（二）税收实体制度建设：稳定收入与优化结构兼顾 8

（三）税收征管制度建设：落实深化国税、地税征管体制改革 10

五、结语 12

参考文献 13