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2007年我国实现国内增值税(扣出口退税)9 844.42亿元,占税收总收入的21.6%;企业所得税8 769.47亿元,占税收总收入的19.2%;个人所得税3 185.54亿元,占税收总收入的7%,三税合计占税收总收入的47.8%,成为名副其实的主体税种。目前,主体税种设计机理在一定程度上存在着摩擦,如增值税与企业所得税的冲突、股份公司企业所得税与个人所得税的冲突等,其中风险投资产业最为突出。研究表明,实施消费型增值税和归属制所得税是优化现行税制的可选方案和必然选择。
In 2007, China realized domestic VAT (withholding export rebates) of 9,844.42 billion yuan, accounting for 21.6% of total revenue; corporate income tax of 876.947 billion yuan, accounting for 19.2% of total revenue; personal income tax of 38.554 billion yuan, accounting for total tax revenue 7% of income, three taxes together accounted for 47.8% of total revenue, become the real main taxes. At present, there is friction to some extent in the design of tax categories for main taxes, such as the conflict between value-added tax and enterprise income tax, the conflict between corporate income tax and personal income tax in joint-stock companies, among which the venture capital industry is the most prominent. Research shows that the implementation of consumer value-added tax and attribution income tax is to optimize the current tax system options and an inevitable choice.