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税制的总体结构包括两个层次的含义。第一层含义是体系,它包括正确选择主体税种及其若干配套税种两个方面的内容。主体税种和若干配套税种的有效优化组合,即形成一个有效的优化调控体系。配套税种由辅助税种和补充税种所组成。第二层含义是结构,它包括税种结构和税率结构等内容。就第一层含义而言,对于我国应以什么税作为税制结构的主体税种问题,近几年来一直存在着争论,归纳起来有以下几点。一、以流转税和所得税为双主体税种(并重)的观点持这种观点的同志认为,无疑,由于流转
The overall structure of the tax system includes two levels of meaning. The first layer of meaning is the system, which includes the correct choice of the main types of taxes and some supporting taxes two aspects. The effective optimization and combination of the main types of taxes and a number of supporting taxes, that is to form an effective system of optimization and control. Supporting taxes by the supplementary tax and supplementary taxes. The second level of meaning is the structure, which includes tax structure and tax rate structure and so on. As to the meaning of the first layer, there are controversies over what tax the country should adopt as the tax type of the tax structure. In the following years, there are still some controversies. First, the turnover tax and income tax as the double main tax point of view (both) comrades holding this view, no doubt, due to the circulation