论文部分内容阅读
不同的国家在不同的经济发展阶段,税收规模与税收结构有很大不同。随着工业化程度的提高,政府履行职能的范围也会不同程度地扩大,经济愈发达,政府职能的范围愈大,政府所需要的收入越大,从而对税收收入规模的要求随之扩大,且主体税种的选择也具有不同的特点。据对各类收入水平国家的税收隋况进行统计分析,随着国民收入水平的提高,税收占国民收入的比重也随之提高,税收结构也从间接税为主转为直接税为主。
Different countries in different stages of economic development, the tax scale and the tax structure is very different. As the degree of industrialization increases, the scope of government functions will be expanded to varying degrees. The more developed the economy, the greater the scope of government functions. The greater the government needs, the greater the tax revenue scale. The choice of the main taxes also has different characteristics. According to the statistic analysis of the tax revenue of various income level countries, with the improvement of national income level, the proportion of tax revenue in national income also increases, and the tax structure also changes from indirect tax to direct tax.