一、单一税及其经济税收效应 单一税有三大基本特征,一是单一税率。就是对企业或个人所得按单一税率纳税,它通常设置一定的免征额,免征额之内的部分适用零税率,超过免征额的部分适用单一税率。二是消费税基。它是对GDP减去投资后的余额征税,即在企业和个人取得的全部收入中,对其用于投资的部分免税,对其用于消费的部分征税。企业所得税的税基是毛收入减去各类成本费用和投资之后的余额,工薪税的税基是工资、薪金和各类补助金之和减去税收免征额、个人 First, a single tax and its economic tax effect Single tax has three basic characteristics, first, a single tax rate. Is the tax on the tax rate of the enterprise or individual income, it usually set a certain amount of exemption, exemption amount within the applicable part of the zero tax rate, more than the exemption amount applies to a single tax rate. Second, consumption tax base. It is a tax on the balance of GDP minus investment, which is the tax-free portion of the entire income earned by businesses and individuals on the portion of its investment used for investment. The tax base for corporate income tax is the gross income minus the balance of all costs and investments. The tax base for the payroll tax is the sum of wages, salaries and various types of grants minus tax exemptions. Individuals