税制模式的制约因素及我国的现实选择（Restriction factors of tax system model and realistic choice of our country）.docVIP

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税制模式的制约因素及我国的现实选择（Restriction factors of tax system model and realistic choice of our country）.doc

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税制模式的制约因素及我国的现实选择（Restriction factors of tax system model and realistic choice of our country）

税制模式的制约因素及我国的现实选择（Restriction factors of tax system model and realistic choice of our country） Restriction factors of tax system model and realistic choice of our country Restrictive factors of tax system and the realistic choice of our country 2008-12-20 15:15:40 Abstract: This paper starts from the analysis of restricting factors and classification of tax system on tax system, combined with the Chinese conditions, the practical choice of China tax model are discussed, and some suggestions are put forward for the final choice of our tax system mode. Keywords tax system model; commodity tax; income tax; Tax model refers to a countrys overall tax system consisting of several coordinated and complementary taxes according to their own economic conditions, economic policies and financial requirements. The central content of the tax system is that the tax system of a country is made up of those taxes, and what taxes are the main categories of taxes in a given period of time. First, the classification of tax models: (1) the tax system based on the tax on goods and services The main characteristics of the tax system is in the tax system, commodity and service tax is the main body status, play a leading role in the whole tax, other taxes in the secondary position, only play a supporting role in the entire tax system. The tax system has the following advantages: first, commodity and service tax with commodity circulation behaviors and timely collection, is not affected by the cost of change, and not like the income tax to be levied as stipulated, so the tax income is relatively stable, and with the natural economic growth and growth. Second, the tax system reflects the efficiency and neutrality principle of Taxation, reduces the excess burden brought by taxation, and helps the market mechanism play a fundamental role. Finally, it facilitates collection management. But the drawback of this tax model is that its function to regulate the economy is relatively weak, especially w