我国现行的流转税制度是以增值税为主体的。我国的流转税由增值税、消费税、营业税组成。由海关负责征收的关税,是以进出国境或关境的货物和物品的金额为征税对象的,新增的城乡维护建设税以产品销售收入额、营业收入额和其他经营收入额为计税依据,所以,这两个税种亦归入流转税类。流转税类是我国各类税收中组织收入最多的一类税。我国的税收制度是以流转税和所得税为主的复合税制。 China’s current turnover tax system is based on value-added tax. China’s turnover tax by the value-added tax, consumption tax, business tax. The tariffs levied by the Customs are subject to tax on the amount of goods and articles entering or leaving the border or customs territory. The new urban-rural maintenance and construction tax is calculated on the basis of the amount of sales revenue, business receipts and other operating income Basis, therefore, these two taxes are also classified as turnover tax. Turnover tax is a type of tax that accounts for the largest portion of revenue in our country. China’s tax system is based on turnover tax and income tax based compound tax system.