我国以间接税为主体的税制结构体现了发展中国家对于效率的偏好。随着改革不断往纵深发展,我国已经从一个平均主义盛行的国家转变为贫富差距扩大现象严重、收入差距较为严重的国家。因此,逐步提高直接税比重,形成以直接税和间接税并重的“双主体”税制结构,对于实现社会的公平具有重要意义。 The tax structure in our country, which is mainly composed of indirect taxes, reflects the preference of developing countries for efficiency. As the reform continues to develop in depth, our country has shifted from an egalitarian country to a country with a widening gap between the rich and the poor and a serious income gap. Therefore, it is of great significance to gradually increase the proportion of direct taxes and form a “dual subject” tax structure that combines both direct and indirect taxes.