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适当的税制结构能减少税收对经济行为的扭曲,并为经济健康发展提供保障。在我国税制结构中,流转税比例远高于世界平均水平,企业所得税份额低于世界平均水平。偏重流转税的税制结构不利于税收再分配职能的发挥,有必要调整所得税、提升所得税在收入分配中的调节作用。同时,协调增值税与营业税征税范围也有助于降低企业流转税支出,降低流转税在我国税收收入中的比重,促进税制结构的优化,推动经济持续健康发展。
Appropriate tax structure can reduce the distortion of tax revenue on economic activities and provide a guarantee for a sound economic development. In our tax structure, the turnover tax ratio is much higher than the world average, and the share of corporate income tax is below the world average. Emphasis on turnover tax tax structure is not conducive to the tax redistribution function, it is necessary to adjust the income tax, income tax adjustment to enhance the role of income distribution. At the same time, the coordination between VAT and business tax levy also helps to reduce the turnover tax of enterprises, reduce the proportion of turnover tax in our tax revenue, promote the optimization of tax structure and promote the sustained and healthy economic development.