论推动国家治理现代化的税收职能作用
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摘要
税收与国家治理紧密关联,是推动国家治理现代化的重要力量。税收主要通过财力机制、表达机制、激励机制和征管机制影响国家治理。当前,对税收职能作用的认知主要囿于经济学视域,税收在推动国家政治治理、经济治理和社会治理上尚有不少局限。为此,应突破经济学的视域,从国家治理的视野理解税收职能和推进税制改革,从设税、征税和用税三方面落实税收法定,提高税收可见性,完善纵向和横向税收分权体制;稳定宏观税负,追求税收中性,改进税收的微观调节和宏观调控;发挥税收公平分配、保护环境、促进社会公益、维护家庭延绵和谐的作用。
Tax is closely related to state governance and is a critical power prompting modernization of state governance by financial capacity, the expression of public opinions, incentives, and enforcement. At present, the role of tax functions is mainly recognized in the field of economics, but it is hardly noticed in the fields of the political, economic and social governance.Therefore, the tax function should be understood and the reform of the tax system promoted from the perspective of state governance. The tax laws should be implemented, the tax visibility be enhanced and the vertical and horizontal tax decentralization be improved from the respects of setting, levy and usage of tax. The government should stabilize the macroeconomic burden of tax, pursue the tax neutrality, advance the microeconomic and macroeconomic regulation effects of tax, and give the tax full play to equitable redistribution, environmental protection, public welfare improvement and family's harmony.
Tax is closely related to state governance and is a critical power prompting modernization of state governance by financial capacity, the expression of public opinions, incentives, and enforcement. At present, the role of tax functions is mainly recognized in the field of economics, but it is hardly noticed in the fields of the political, economic and social governance.Therefore, the tax function should be understood and the reform of the tax system promoted from the perspective of state governance. The tax laws should be implemented, the tax visibility be enhanced and the vertical and horizontal tax decentralization be improved from the respects of setting, levy and usage of tax. The government should stabilize the macroeconomic burden of tax, pursue the tax neutrality, advance the microeconomic and macroeconomic regulation effects of tax, and give the tax full play to equitable redistribution, environmental protection, public welfare improvement and family's harmony.
引文
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[2]李建军.现代财政制度下的税收职能探析[J].税务研究,2016(1).
[3]徐湘林.“国家治理”的理论内涵[J].领导科学,2014(12).
[4]俞可平.推进国家治理体系和治理能力现代化[J].前线,2014(1).
[5]刘剑文,熊伟.税法基础理论[M].北京:北京大学出版社,2004.
[6]谷成.现代国家治理视阈下的税收职能[J].学术月刊, 2017,49(8).
[7]李建军,张伟,蒋海英.论市场对资源配置起决定性作用中的税收作用[J].税务研究,2018(7).
[8]朱明熙,刘蓉.国家税收[M].成都:西南财经大学出版社,2017.