党的十八届三中全会通过的《中共中央关于全面深化改革若干重大问题的决定》(以下简称《决定》)中,在“深化财税体制改革”部分明确提出要“逐步提高直接税比重”。“逐步提高直接税比重”虽然只有短短九个字,却意蕴丰富。从当今世界各国的税制结构看,发达国家有减少直接税、增加间接税比重的趋势,而发展中国家则有增加直接税、减少间接税比重的趋势,总体上在朝着两者大致平衡的方向发展。我国自1994年税制改革尤其是近年以来,虽然直接税比重呈现上升趋势,但比重仍然明显偏低,仍需进一步提高。在我国,提高直接税比重面临着一系列明显的制约因素。如,根 In the “Decision on Several Important Issues concerning the Overall Deepening of Reform” adopted by the Third Plenary Session of the 18th CPC Central Committee (hereinafter referred to as the “Decision”), the “Deepening the Reform of the Financial and Taxation System” clearly states that “the direct tax should be gradually raised proportion”. “Gradually increase the proportion of direct taxes ” Although only a short period of nine words, but rich in meaning. Judging from the tax structure of all countries in the world today, the developed countries have the tendency of reducing direct taxes and increasing the proportion of indirect taxes. Developing countries, on the other hand, have the tendency of increasing the direct tax and reducing the proportion of indirect taxes, and are generally moving toward a balance between the two. Since the reform of the tax system in 1994, especially in recent years, the proportion of direct tax has shown an upward trend, but its proportion has remained remarkably low and needs to be further improved. In our country, increasing the proportion of direct tax is facing a series of obvious constraints. For example, root