税收质量的界定、制度比较与借鉴

税收质量是指税收效率、税收公平及两者均衡的状态,主要体现在税收结构、税收分权体制以及税收征收管理机制三个方面上。不同经济发展水平国家的税收质量存在着较大差异性。税收质量要注重长远利益与现实利益的兼顾,在利益导向和控制导向基础上平衡各级政府的税权划分,不断强化以税收服务和监督保障为核心的税收征收管理运行机制。从短期看,我国税收质量仍旧要以税收效率作为主要目标,兼顾税收公平作用的发挥;随着生产力水平的不断提高,要逐步强化税收公平,以税收公平促进税收效率。

Definition, system comparison and reference from quality of tax revenue

The quality of tax revenue refers to the revenue efficiency, revenue fairness and the balancing state of the two. Quality of tax revenue is embodied by three parts including scientific feature of tax system structure, efficient feature of revenue decentralized system, and convenient and safeguard features of managerial system of revenue imposition. It has much difference on the quality of tax revenue in countries on different economic development levels. Government tax system should pay attention to balanced development of native economy, and drive further promotion of quality of tax revenue, which relies on the relative balance on distributive level and income level among localities based on the benefit and control between governments from different ranks. In short term, the quality of revenue of China should give prominence to revenue efficiency, intensification of revenue fairness; and tax revenue fairness should be intensified so as to promote revenue efficiency with the fairness as the productivity increases.