| 摘要: |
| 摘要：共同富裕是中国特色社会主义的根本原则，是社会主义优越性的体现，是人民群众的共同期盼。党的二十大报告将“实现全体人民共同富裕”摆在更加重要的位置，将其列为中国式现代化的五大特征和本质要求之一。税收是第二次分配的主要手段，税收制度在促进共同富裕中发挥着重要作用，因此我国的税收制度应当平衡公平与效率，为扎实推进共同富裕提供制度保障。本文以实现共同富裕目标为基础，分析现行税制结构在调节收入分配方面存在的问题，研究税制结构与收入分配的相关性以及各税种对收入分配的影响。提出持续深化个税改革、调整消费税征收范围、改进消费税计价方式、推动房产税征收、适时开征遗产税和完善相关配套制度等建议，为建设有利于推进共同富裕目标实现的税制结构提供参考。 |
| 关键词: 关键词：共同富裕；税收；税制结构 |
| DOI： |
| 分类号:F812.4 |
| 基金项目: |
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| The Impact of Tax System Structure on Achieving the Goal of Common Prosperity in China |
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LU Xiao-yun,SHE Ying
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(The People’s Bank of China,Chongqing Municipal Branch)
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| Abstract: |
| Abstract：Common prosperity is the fundamental principle of socialism with Chinese characteristics,the embodiment of socialist superiority,and the common expectation of the people.Tax is the main means of the second distribution,and the tax system plays an important role in promoting common prosperity.Therefore,China’s tax system should balance fairness and efficiency to provide institutional guarantee for the solid promotion of common prosperity.Based on a comprehensive understanding of the goal of common prosperity,this paper analyzes the problems of the current tax system structure in regulating income distribution,and on this basis,study the correlation between the tax system structure and income distribution,as well as the impact of various taxes on income distribution.It has put forward suggestions on continuing to deepen the reform of individual income tax,adjust the scope of consumption tax collection,improve the way of consumption tax valuation,promote the property tax collection,levy inheritance tax in due time,and improve the relevant supporting systems,so as to provide reference for building a tax structure conducive to promoting the realization of the goal of common prosperity. |
| Key words: Key words：Common Prosperity;Tax;Tax System Structure |
