中国现行的税制结构是以商品税为主体的,商品课税占全部税收收入的近70%。我国的税制结构与我国国情紧密相关,商品税为主体的税制给政府带来了稳定的收入来源和便利的征收条件,但同时反映出一系列税制问题,如税负不公平、稳定经济功能弱等。为此,应该逐步提升所得税和财产税在税收中的比重,完善中国税制结构,以适应未来发展的需要。 The current tax structure in China is based on the tax on commodities, and the taxation on commodities accounts for nearly 70% of the total tax revenue. The tax structure in our country is closely related to the national conditions in our country. The tax system with the commodity tax as the main body has brought a stable source of income and convenient collection conditions for the government. However, it also reflects a series of tax issues such as unfair tax revenue and weak economic functions. Wait. To this end, we should gradually raise the proportion of income tax and property tax in tax revenue and improve China’s tax structure so as to meet the needs of future development.