虽然间接税不直接向百姓伸手,但是所有的商品与服务无不含税,且税率不低。这种无差别课税特点与相对较高的税率设计,实实在在地推高了我国的宏观税负。年底总是算账的时候,税收亦不例外,2011年,“减税”成为整个年度的税收关键词。个人所得税调整、营业税改征增值税、房产税改革试点、资源税改革及车船税微调,每每“税事”变动,各界无 Although indirect taxes do not directly reach the people, all goods and services are tax-free, and the tax rate is not low. This kind of undifferentiated taxation and relatively high tax rate design actually pushed up the macro tax burden in our country. Taxes are no exception at the end of the year. In 2011, the “tax deduction” became the tax key word for the whole year. Personal income tax adjustment, business tax reform levy value-added tax, property tax reform pilot, resource tax reform and travel tax fine-tuning, often “tax affairs ” changes, all without