中国直接税与间接税比重变化趋势研究

Study on Proportions Between Direct Taxes and Indirect Taxes in China

直接税与间接税的比重,是税制结构研究的主要问题之一。本文通过对相关资料的整理和分析,概要描述了中国若干重要历史时期特别是新中国成立60年来历次重大税制改革以后直接税与间接税比重变化的轨迹,并探讨了上述比重变化的趋势和进一步合理调整上述比重的途径。

The proportion between direct taxes and indirect taxes is one of the key issues of taxation structure. This paper outlines the track of the proportions during important historical periods of China,especially after every important taxation reform since 1949. The paper summarizes the trend of the proportions and puts forward approaches for further appropriate adjustment.