印度税制结构嬗变分析

A Study on the Transformation of Tax Structure in India

印度自独立后60多年间沿袭并保持间接税为主体的税制结构,且呈现间接税占比"倒U"型的嬗变过程。这一过程由间接税和直接税分别显著增长的两个阶段构成,尤其在第二个阶段以"提高所得税、优化流转税"的路径而实现。本文对印度税制结构嬗变的路径及成因进行了分析,发现其经济发展、税制改革和征管条件与这种嬗变密切相关。

Since the independence, India has always been remaining indirect tax as the main body of tax structure for over 60 years, and indirect tax proportion in the transformation course took on an ＂inverted U＂ curve. This course consists of two stages where the revenue of indirect and direct tax respectively grew rapidly in turn. In particular, the second stage is fulfilled through the path of ＂increasing the proportion of income tax and optimizing the proportion of turnover tax＂. This paper analyzes the paths and causes of India＇s tax structure transformation and finds out that the transformation is closely related to the economy development, taxation reform and the condition of tax collection and administration in India.