直接与间税关系的发展和展望（Development and prospects of direct and inter tax relations）.docVIP

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直接与间税关系的发展和展望（Development and prospects of direct and inter tax relations）.doc

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直接与间税关系的发展和展望（Development and prospects of direct and inter tax relations）

直接与间税关系的发展和展望（Development and prospects of direct and inter tax relations） 1111111. 1111111111111 ((BI}fji.)) 2005,}X, 1, M, 0, M, 236, M The relationship between direct Not and indirect taxation in China Development and Prospect Research group of tax Science Research Institute of the State Administration of Taxation Abstract: the relationship between direct and indirect tax, is one of the main problems in the study of the structure of tax system. Correctly handle The relationship between direct and indirect tax, economy structure is complex, the implementation of the national implementation of the compound tax system tax fiscal position Important issues of ability and regulation function. This paper briefly reviews the development process of the relationship of Chinas direct and indirect tax, This paper analyzes the tax burden level, tax structure, tax category structure and main problems of the main tax category in our country, Corresponding reform proposals are put forward. Keywords: direct and indirect tax reform and development From the history of tax development, after the tax has been produced, slaves In feudal society, the agricultural tax (land tax) was mainly adopted The direct and indirect tax tax coexist. Later period of feudal society In the early days of this society, indirect taxation was developed with the development of commodity economy Tariffs and excise taxes are becoming increasingly important and generating income Tax so that the structure of the tax system has changed a lot. Developed countries The development of the tax structure generally experienced from a traditional direct taxes The main tax structure, the indirect tax based structure of the tax system The change process of the tax structure to modern direct tax based. Included The development of tax structure in developing countries, such as China, also shows up The trend is only slowing down because of the level of economic development Just some. An old China, the direct and indirect ta