从税制结构看企业税负从税收结构的比例来看,世界上各国的税制结构大体上可分为以所得税为主体的国家,以流转税为主体的国家,以及低税、非税类国家。以所得税为主体的国家多为发达国家,主要有美国、日本、英国、联邦德国等。其特点是人均国民生产总值高,个人所得税往往超过了公司所得税。流转税为主体的国家主要是发展中国家,也包括法国、奥地利等发达国家。我国是以流转税和所得税为双主体的国 From the perspective of taxation structure, the tax burden of enterprises can be seen from the proportion of taxation structure. The taxation structure of countries in the world can be broadly divided into countries with income tax as the main body, countries with turnover taxes as the main body, and low tax and non-taxation countries. Most of the countries with income tax as the main body are developed countries, mainly the United States, Japan, the United Kingdom, and the Federal Republic of Germany. It is characterized by high per capita gross national product, and personal income tax often exceeds corporate income tax. The countries with circulation taxes as the main body are mainly developing countries, and also include developed countries such as France and Austria. China is a country with circulation taxes and income tax as the two main entities