发达国家与发展中国家的税制差异从基本税制来看,发达国家的现行税制经过长期的演变,其税收结构已由流转税为主转向以收益税为主,在收益税中,又以个人所得税为主要税源,而企业税负较低。同时,由企业雇主和雇员共同负担的社会保险税比重明显上升.上述几项占其总税收的比重大体保持在:收益税占20～35%.其中个人所得税约占15～25％,公司所得税占5～10%;流转税(主要是增值税、一般销售税)约占20～30％;社会保障税占20～30%左右.发展中国家的基本税制仍保持以流转税为主体税种,一般占总收的60～80%.在收益税中,又以公司所得税为主,个人所得税比重很低.同时,关税和进出口税也占重要 Tax system differences between developed and developing countries From the perspective of the basic tax system, the current tax system in developed countries has evolved over a long period of time. Its tax structure has shifted mainly from turnover tax to revenue tax. In the income tax, As the main source of tax, while the corporate tax burden is low. At the same time, the share of social insurance tax jointly paid by employers and employees has risen markedly, and the share of the total tax revenue in the above categories remains roughly at 20-35% of income tax, of which individual income tax accounts for 15-25% and corporate income tax Accounting for 20% to 30% of the total turnover tax (mainly VAT and general sales tax), and 20% to 30% of the social security tax, and the basic tax system in developing countries still maintains the turnover tax as the main tax type, Generally accounts for 60 ~ 80% of the total revenue. In the income tax, but also the main corporate income tax, the proportion of personal income tax is very low. At the same time, tariffs and import and export tax also important