对我国现行税制若干问题的评析

ANALYSIS OF SOME PROBLEMS OF THE PRESENT TAX POLICV OF CHINA

现行税制中增值税和个人所得税及分税制管理体制在公平税负，控制税源，降低成本等方面存在不尽合理之外，为了降低成本，公平税负，控制税源，建议增值税采用简易征收的办法，个人所得税视纳税人具体情况区别对待，取消分税制。

In the administration system of Value Added Tax(V.A.T.), Tax Distribution and Individual Income Tax, there are some unreasonable aspects. In order to reduce the costs, control the tax sources and be fair in tax burden, the writers suggest that the V. A.T. collected in a simpleway, the Individual Income Tax, collected differently according to the personal details and the Tax Distribution System canceled.