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文章认为，在现代市场经济中，税收体系主要由在资金流转中课征的税收、对财产持有和转移课征的税收以及对市场行为进行矫正而课征的税收等三类税种所构成。不同国家的具体情况不同，对这三大类税种的取舍和侧重也就不同，从而形成了三种不同的主体税种模式：（１）发达国家大多以所得税为主体；（２）发展中国家多以商品及劳务税为主体；（３）少数国家和地区实行“低税模式”。文章认为，在我国现有条件下，增值税作为主体税种是一种理智的选择，而所得税主体论或“双主体”论都是难以成立的
The article argues that in the modern market economy, the tax system is mainly composed of three types of taxes, such as tax levied on capital flow, tax levied on property holdings and transfer, and tax levied on the market for rectification. Different countries have different situations, and the choices and focuses on these three types of taxes are also different, thus forming three different models of the main taxes: (1) most of the developed countries are subject to income tax; (2) more developing countries Goods and services tax as the main body; (3) A few countries and regions to implement “low tax model.” The article holds that under the current conditions in our country, value-added tax as the main tax is a rational choice, while the theory of income tax or “dual subject” is difficult to set up