国际视野下的我国税制结构优化:现状、走向与路径

The Optimization of China’s Taxation Structure from the International Perspective:Present,Future and Path

尽管发达国家和发展中国家的所得税制自20世纪80年代以来几乎都在向"低税率、宽税基、简税制"的方向改革,但至今两者的税制结构分别以直接税(尤其是所得税)和间接税为主体的格局仍未改变;人均国民收入越高,直接税占税收收入的比重越大的规律没有改变。我国以间接税为主体的税制结构体现了发展中国家税制的典型特点。面对我国已进入中等偏下收入国家行列而贫富差距拉大的现状,我国税制结构到了该提高直接税比重,从而向直接税和间接税齐头并进的双主体税制逼近的时候了。

Since 1980s, income tax systems in both developed and developing countries have undergone reform in the direction of ＂lower tax rate , broader tax base and simpler tax system＂. However , two facts remain unchanged ： taxation structures in developed and developing countries rely mainly on direct tax, especially income tax, and on indirect tax respectively; the higher per capita national income, the bigger the proportion of direct income in total tax revenue. China, s taxation structure, which depends mainly on indirect tax, embodies typical characteristics of that of developing countries. At present , China has joined the ranks of lower middle income economies, with widening gap between rich and poor. It is time for China to increase the proportion of direct tax in its taxation structure , thus approaching a taxation system which relies simultaneously on direct tax and indirect tax.