Research On The Historical Evolution And Deepening Reform Of China's Taxation System

Since the reform and opening up,our country's economy has made great achievements,and the accompanying social and ecological problems such as the continuous expansion of the social income distribution gap,the shortage of resources,and environmental pollution have become increasingly serious.Faced with this complicated situation,the Third Plenary Session of the Eighteenth Central Committee of the Communist Party of China in 2013 deployed comprehensive and deep reforms from the political,economic,social,cultural,ecological and other fields,and proposed measures to promote the modernization of the national governance system and governance capabilities.main target.Under the guidance of this goal,the taxation system reform work with "basically establishing a modern taxation system and gradually increasing the proportion of direct taxation" as the main task has been steadily advanced.However,as of 2019,our country's indirect tax revenue still accounts for 58% of total tax revenue.This tax system structure with indirect tax as the main body not only restricts the function of tax stabilization and economic development,but also is not conducive to the solution of the problem of unfair income distribution,and directly hinders the modernization of national governance.In response to this,the Fourteenth Five-Year Plan for National Economic and Social Development of the People's Republic of China and the Outline of Vision Goals for 2035 issued by the National People's Republic of China in March 2021 once again require the improvement of the modern taxation system and further increase the proportion of direct taxes.In this context,this article first constructs a unified theoretical and logical analysis framework to examine the historical evolution of the taxation system of New China in the past 70 years.Secondly,following this logical analysis framework,on the basis of summarizing the results and existing shortcomings of the tax system reform,from the perspective of the overall function of taxation,it is pointed out that the modern tax system under the direction of national governance goals should form a tax system structure with direct tax as the main body,but The reform is inevitably restricted by the insufficient level of tax collection and management,the tense taxation relationship between the central and local governments,and the taxpayers' lack of awareness of tax compliance.Furthermore,taking the data of 31 provinces,municipalities and autonomous regions from 2013 to2018 as samples,based on the evaluation of the national governance performance level at the provincial level,the empirical analysis of the national governance effect of the tax system reform in the past 6 years is carried out.Finally,based on the theoretical and empirical analysis results,policy recommendations for deepening the reform of the taxation system are given from the four dimensions of overall thinking,basic requirements,specific measures and supporting mechanisms.Through detailed analysis and demonstration,this article mainly draws the following research conclusions:First,our country's 70-year tax system reform has always served the government's work goals,and has been constrained by practical conditions such as fiscal absorption capacity,tax collection and management levels,central and local relations,and tax ideology,and has formed a tax structure that conforms to the characteristics of the times.Taking the Third Plenary Session of the Eighteenth Central Committee of the Party in2013 as the boundary,the government work in the past 60 years has mainly focused on the goal of building and developing a socialist market economy.At present or for a long time in the future,government work should focus on advancing national governance.The goal of modernizing the system and governance capabilities is carried out.Second,after 70 years of tax reform,the positive results achieved by our country's tax system can be summarized in the following four areas.The first is to achieve sustained growth in tax revenue,and the fiscal function of taxation should be fully manifested;the second is to continuously optimize the structure of the tax system,and the tax macro-control capacity is significantly improved;third,the content of the tax system is more scientific,and the process of taxation is gradually accelerated;The reduction in fees continued to increase,and tax dividends benefited the economy and people's livelihood.Third,from the perspective of tax system structure,our country has formed a tax system structure with indirect tax as the main body.Although this tax structure can better guarantee the national fiscal revenue,it is not conducive to stabilizing economic development and regulating social income distribution functions,and the effect of resource optimization is not significant.Further,by analyzing the current tax system,it is found that in the goods and labor tax system,the value-added tax after the VAT reform has some problems such as missing partial deduction chains,inconsistent deductions,and complicated tax preferences,which have caused certain market factor price distortions.Consumption tax has problems such as narrow taxation scope and serious tax base erosion,which affect its market regulation function.In the income tax system,the corporate income tax preferential policies have problems such as unclear goals,significant industry preferences,and lack of focus.This has led to a heavy tax burden on enterprises and limited incentives for corporate transformation and upgrading.Although the personal income tax is converted to a combination of comprehensive and classification,there are still deficiencies in taxation elements,tax rates,and special additional deductions.In practice,the effects of stabilizing economic development and regulating income distribution are not outstanding.In other auxiliary tax systems,property tax has problems such as double taxation and lack of tax types,which inhibits its function of increasing local government fiscal revenue and regulating social income distribution.Resource tax and environmental protection tax have not given full play to their due function of optimizing the allocation of resources.Fourth,the modern tax system guided by the goal of national governance should give full play to the functions of taxation to optimize resource allocation,adjust income distribution and stabilize economic development on the basis of guaranteeing national fiscal revenue,and form a tax system structure with direct tax as the main body.In this way,compared with the previous research conclusion,the direction of reform is to improve the modern tax system and gradually increase the proportion of direct tax.However,the reform process will inevitably suffer from insufficient tax collection and management,tension between the central and local taxation,and taxpayers' lack of tax compliance awareness.The constraints of objective conditions.Fifth,based on the perspective of the tax system structure,the empirical analysis structure of the national governance effect of the tax system reform shows that at the level of the tax system structure,direct taxation has a positive role in promoting national governance performance.At the level of tax structure,the increase in the proportion of goods and labor taxes has a significant inhibitory effect on national governance performance,while the increase in the proportion of income tax and property tax can improve the level of national governance to a certain extent.At the level of tax structure,the increase in the proportion of value-added tax and corporate income tax is not conducive to national governance,while the increase in the proportion of personal income tax,real estate tax,land value-added tax,and resource tax will bring certain national governance effects.Sixth,in order to promote the modernization of the national governance system and governance capabilities,based on the results of theoretical and empirical analysis,the deepening reform of the taxation system should gradually increase the proportion of direct taxes and reduce the proportion of indirect taxes,and continue to improve goods and labor taxes,income taxes,property taxes,etc.There are deficiencies in the establishment of various tax system elements in the auxiliary tax category.Specifically,as far as goods and services tax is concerned,value-added tax should implement the principle of "consistent levy and offset" as much as possible,and gradually standardize some of the business tax tax benefits left over from the VAT reform;the consumption tax should dynamically adjust the taxation scope,shift the taxation link later,and Change it to "extra-price tax." As far as income tax is concerned,the reform of corporate income tax should focus on tax incentives and moderately reduce the tax burden of enterprises;personal income tax should be levied by households,reduce tax rates and refine special additional deductions,and strive to nurture it into The main tax category in the income tax category.In terms of property tax,first,we must take the abolition of repetitive taxes such as urban land use tax and land value-added tax as the prerequisite,and actively promote the reform of real estate tax legislation;second,we must impose inheritance tax in a timely manner on the basis of improving the property registration system and improving tax compliance..As far as other auxiliary taxes such as resource tax and environmental protection tax are concerned,the scope of resource tax should be further expanded,and the tax rate should be set reasonably based on the scarcity of resources and the negative externalities of mining.Environmental protection tax should further expand the scope of taxation,optimize tax calculation methods,and improve relevant tax preferential policies.