关键词: 高水平社会主义市场经济体制, 数字经济, 税制结构, 税源结构, 税制功能结构

Abstract: In building a high-standard socialist market economy, with continuous leaps in the stage of economic development, the robust growth of new industries, formats, and models such as the digital economy and artificial intelligence, has led to changes in China's tax structure. Optimizing the tax structure and appropriately increasing the proportion of direct taxes, therefore, have become inevitable requirements for deepening China's tax system reform. China needs to adjust and optimize the tax source structure in a timely manner based on changes in the driving force of economic growth, and properly handle the relationship between investment and consumption in the tax source structure, thus ensuring the sustainability and stability of tax revenue. China should, under the premise of stabilizing macro tax burden, further strengthen the regulatory function of the tax system, enhance the regulatory function of the tax system in the field of social equity, continuously promote the functional role of direct taxation in regulating income distribution, promote moderate social mobility, effectively regulate income distribution issues related to data elements, and more effectively regulate regional tax distribution and maintain a unified national market.

Key words: high-standard socialist market economy, digital economy, tax structure, tax source structure, tax functional structure