中国税制结构模式辨析

Anolysis on the Structural Model of Chinese Tax System

目前 ,关于我国的税制结构模式的现状与发展方向 ,理论界众说不一 ,其中不乏有许多同志认为我国现在已经是“双主体”模式并主张应向发达的市场经济国家看齐 ,尽快实现以直接税为主体 (其中又以个人所得税为主 )的税制结构模式。本文认为 ,这种观点脱离了中国当前的国情 ,尽管“双主体”是我们的理想目标 ,然而当前的税制结构模式却称不上“双主体” ,真正意义上的“双主体”税制结构模式也不会一蹴而就 ,还需要我们做许多的努力和完善。

There are many arguments about the final conclusion and the future of Chinese tax system model. May people think that ours are'double main body model'and we should learn from those developed market driven countries, so as to realize the direct taxation model earlier. The author holds that such viewpoint goes away from the present situation in China. Although'double main body model'is our ideal target,our present tax system model cannot be taken as'double main body model'. A real model like this requires a lot more efforts.