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本文从各国直接税和间接税演变入手,分析了国际金融危机后出现的一些国家间接税比重上升、直接税比重下降的税制结构变化趋势。然而,这种趋势是暂时性的,因为,间接税比重过高不利于经济发展和收入分配调节。为了实现结构调整和社会公平的目标,我国应坚持提高直接税比重的长期税制改革方向。
This article starts from the evolution of direct taxes and indirect taxes in various countries, and analyzes the trend of changes in the tax structure after the international financial crisis that the indirect tax increases in some countries and the direct tax decreases. However, this trend is temporary because excessive indirect taxes are not conducive to economic development and the adjustment of income distribution. In order to achieve the goal of structural adjustment and social fairness, China should adhere to the direction of long-term tax reform that will increase the proportion of direct taxes.