税制结构的制约因素和我国税制结构的选择

Confinement Factors of Taxation Structure and the Choice of China

税制结构的形成与发展要受经济发展水平、政府职能范围、税收政策目标侧重点、征管水平等因素的制约。我国目前以流转税为主体的税制结构存在着明显的弊端,而双主体的税制结构能够发挥流转税与所得税各自的优点,克服单一税制结构的缺陷,因此我国应选择双主体的税制结构为目标模式,进行一系列的改革。

The formation and development of taxation structure are confined by factors as economic developmental level, targets of taxation policies and the level of taxation management. There is much obvious abuse in the current taxation structure ,whose principal part is circulation tax. On the other hand, the taxation structure characterising double-main bodies can exploit advantages of both circulation tax and income tax while overcoming their shortcomings. Therefore, China should select the latter as target and effect a series of reform.