以构建全国统一大市场为导向深化税制改革的思考^*

内容提要：深入贯彻落实党的二十大会议精神，应以构建全国统一大市场作为深化税制改革的核心导向和战略方向，更加全面系统理解构建全国统一大市场对深化税制改革的各项新要求，从优化税制结构、调整税源结构、协调区域税收结构、推动税制创新等方面推动深化改革，更好发挥税收在国家治理中的基础性、支柱性、保障性作用。具体政策选择包括：提高个人所得税占比，对制造业和服务业实行二元的增值税和企业所得税间平衡税制，继续扩大消费征税范围、提升税收收入贡献度，推动优化区域税收结构，充分探讨数字经济税制创新的可能性。中图分类号：F810.42 文献标识码：A 文章编号：2095-6126(2023)02-0022-06

Abstract:To deeply implement the spirit of the 20th National Congress of the CPC, we should take the construction of a unified national market as the core orientation and strategic direction for deepening tax reform, more comprehensively and systematically understand the new requirements, and promote the reform from the aspects of optimizing tax system structure, adjusting tax source structure, coordinating regional tax structure and promoting tax innovation, so as to better play the fundamental, pillar and guarantee role of taxation in national governance. Speciic policy choices include: increasing the proportion of individual income tax, implementing a balanced tax system of dual value-added tax and enterprise income tax for manufacturing and service industry, continuing to expand the scope of consumption taxation, improving the contribution of tax revenue, promoting the optimization of regional tax structure, and fully exploring the possibility of innovation of digital economy tax system.

关键词：全国统一大市场,税制改革,税制结构,税源结构,区域税收结构,Keywords: Uniied national market,Tax reform,Tax structure,Tax source structure,Regional tax structure