改革开放以来我国税制结构的演进特征及趋向

The Evolution Characteristics and the Trends of Tax Structure in China since Reform and Opening up

改革开放30年来,我国已逐渐形成以增值税为代表的流转税类为第一主体税种,以企业所得税为代表的所得税类为第二主体税种的"双主体"税制结构。从税收全球化的角度来看,我国税制结构的演化势必会遵循发达国家的演进路径,即,所得税取代流转税成为我国第一大税类,最终进入以所得税为主体的时代。

The reform and opening up policy has been carried out for 30 years, Our country has gradually formed the ＂double main body＂ tax system structure, which takes the transaction tax as the first main body categories of taxes, takes income tax as second main body categories of taxes. Seeing from the perspectives of the tax revenue globalization, the tax system structure evolution of China will follow the evolution way of the developed country inevitably, namely, the income tax substitution transaction tax will become our country first great tax class, will finally enter the times we will take the income tax as the main body.