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税制结构又称税制格局,是指税收制度中税种的构成及各税种在其中所占的地位,它的核心问题是确立主体税种。从规范分析的角度看,政府的税制结构应当能够在公平与效率之间取得一种最佳的平衡,即实行所谓的最优税制结构。然而,在现实经济中,一国政府不可能完全根据抽象的最优税收理论来设计本国的税制结构。实际上,一国政府在制定税制结构政策时,尽管要考虑有关的经济理论观点,但更多的还是从实际情况出发,考虑那些与确定税制结构有关的现实问题。本文将结合国外税制结构的发展,谈谈一国设计税制结构应考虑的几个因素。
Tax structure, also known as the tax structure, refers to the tax system in the tax structure and the status of the various taxes in which the core issue is to establish the main taxes. From the perspective of normative analysis, the tax structure of the government should achieve the best balance between fairness and efficiency, that is, implement the so-called optimal tax structure. However, in the real economy, it is impossible for a country’s government to design its own tax structure based solely on the abstract optimal tax theory. In fact, a government in the formulation of the tax structure policy, despite considering the economic theory point of view, but more or from the actual situation, to consider those with the tax system to determine the real problems. This article will be combined with the development of foreign tax structure, to talk about a country should consider the design of the tax structure of several factors.