从黄宗羲定律探析中国当前税制结构

An Analysis on China’s Current Tax System Structure Referringto Huang zongxi’s Law

黄宗羲定律认为,随着历朝历代对税收制度的改革与简化,农民负担在下降一段时间后又会上涨到一个比改革前更高的水平,从而陷入新一轮的加征加派高潮,令百姓陷入更重的税收负担中。我国目前的税制领域仍然存在着黄宗羲定律所述的现象和问题。以历朝历代税制改革的发展史为鉴,我国税制改革应该进一步完善税收结构,简化税种,降低纳税人负担。

Huang zongxi＇s law found that with the reforming and simplifying of the tax system in past dynasties in China, people＇s tax burden had not been decreased. Instead it reached a higher level than that before, and made people suffer a more severe tax burden. The problem which Huang zongxi＇s law pointed that it still exists in tax fields in modern China, we should draw lessons from history in future tax system reform. According to Huang＇s law, we should adjust tax structure, simplify tax category and reduce the burden on taxpayers.