对我国主体税种选择问题的现实思考

China's Selection of Principal Tax in the Tax Structure: A Realistic Analysis

本文从理想税制的要求和我国税制结构的现实出发 ,将收入型增值税、生产型增值税、消费型增值税与所得税等主体税种的备选方案进行比较分析 ,得出了确立收入型增值税的第一主体税种地位 ,是完善我国税制结构的现实而有效的政策选择的结论。

After comparing the major options of principal tax such as income tax amd value-added taxes of GNP, income and consumption type according to the requirements of ideal tax structure and China's reality, this paper concludes that to choose the income-type value-added tax as principal tax is a realistic and effective policy to improve China's tax structure.