我国现行主体税种设计机理的冲突与协调

2007年我国实现国内增值税(扣出口退税)9 844.42亿元,占税收总收入的21.6%;企业所得税8 769.47亿元,占税收总收入的19.2%;个人所得税3 185.54亿元,占税收总收入的7%,三税合计占税收总收入的47.8%,成为名副其实的主体税种。目前,主体税种设计机理在一定程度上存在着摩擦,如增值税与企业所得税的冲突、股份公司企业所得税与个人所得税的冲突等,其中风险投资产业最为突出。研究表明,实施消费型增值税和归属制所得税是优化现行税制的可选方案和必然选择。

In 2007,China's domestic value-added tax(deduct export tax rebates)acheieved 984.442 billion yuan,accounting 21.6 percent of the total income taxes;corporate income tax came to 876.947 billion yuan,occupying 19.2%of the total income taxes;personal income tax reached 318.554 billion yuan,constituting 7%of the total income taxes.And the total amount of the three taxes account 47.8%of the total income taxes.and become the main taxes literally.At present,to some extent,there is friction in design machanism of main taxes,such as the conflict between value-added tax and enterprise income tax,the clash between stock company income tax and personal income tax.and so on.And venture investment industry is the most prominent friction..According to the research,the implementation of consumption-based value-added tax and ownership system in the income tax is an optional program and inevitable choice to optimize current tax system.