我国税制结构分析及选择（Analysis and choice of tax structure in China）.docVIP

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我国税制结构分析及选择（Analysis and choice of tax structure in China）.doc

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我国税制结构分析及选择（Analysis and choice of tax structure in China）

我国税制结构分析及选择（Analysis and choice of tax structure in China） Analysis and choice of tax structure in China Analysis and choice of tax structure in China 2008-12-20 15:11:26 Tax structure refers to the composition of the tax system and the position of the various taxes in it. Whether the tax structure is reasonable is the premise of whether the tax system is sound and perfect and whether the tax function can be fully developed. First, the types of tax structure and their comparison The main tax category is a tax which occupies the main position and plays a leading role in the tax structure of a country. According to the main tax categories, there are two major tax structure models in the world today, one is based on income tax, the other is commodity tax. (1) tax structure with income tax as its main body In the tax structure with the income tax as the main body, the personal income tax and social security tax is generally levied and occupy a dominant position, the enterprise income tax is an important tax, supplemented by selective tariff and commodity tax, property tax, income tax to make up for the lack of function role. The income tax as a direct tax on tax, tax is not passed on; and the progressive tax rate, to achieve the high income tax for low income people, much less taxation principle, reflect the vertical and horizontal equity. Secondly, the tax structure taking income tax as the main body can play an important role in promoting macroeconomic stability. The income tax system is flexible and has an automatic and stable function to the macroeconomy. Thirdly, the income tax as the main structure of the tax system is stable and reliable in obtaining financial revenue. Complemented by other goods such as selective tax, special consumption tax, can further enhance the structure of the enrichment function. (two) the tax structure with commodity tax as the main body In the tax structure using commodity tax as the main body, the general business tax, value-added tax,