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发达国家的税制结构从古到今总体上经历了以原始直接税为主体,到以间接税为主体,再到以现代直接税(特别是所得税和社会保障税)为主体的变迁轨迹.同时,在经济全球化浪潮下,发达国家也呈现出更加倚重一般消费类税收(特别是增值税)的迹象.可以预计,在公平与效率并重的改革思想下,发达国家未来的税制结构总体上仍将以社会保障税、个人所得税和增值税为三大主体税种,但三者在税收收入中的份额将可能更加接近.该文最后根据发达国家税制变迁的规律,对我国的税制改革提出了一些建议.“,”From ancient to modern times, tax structures in developed countries have, on the whole, followed a clear evolutionary path: for the most part, from primitive direct taxes to indirect taxes and then back to modern direct taxes (especially income taxes and social security tax). On the other hand, under economic globalization, governments in developed countries have come to rely more and more on general consumption taxes, especially the VAT. Considering the trade-off between efficiency and equity, it can be predicted that social security tax, personal income tax and VAT will still be the three main pillars of tax structures in developed countries, but the proportional contribution of each to tax revenue will be more similar. Finally, this paper proposes some suggestions on the Chinese tax reform according to the change regularity of tax structures in developed countries.