中国间接税与直接税的比例关系研究—— IMF政府财政数据支持的解释

李颖

中国间接税与直接税的比例关系研究—— IMF政府财政数据支持的解释

引用本文：李颖.中国间接税与直接税的比例关系研究—— IMF政府财政数据支持的解释[J].财经理论与实践,2016,(3):62-69

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作者	单位
李颖	(天津财经大学经济学院，天津300222)

中文摘要:利用国际货币基金组织提供的政府财政数据，将世界各国（地区）的税制结构分成六种类型，并对中国间接税比重进行横向比较。结果发现：当前我国基本属于“间接税为主”的税制模式，尽管中国间接税比重在可控范围内，但是已经高于世界经验水平。如果税制结构得不到改善，将逐渐偏离世界发展一般经验规律。在分析影响间接税规模的影响因素基础之上，提出构建与本国经济发展相适应、与宏观经济目标一致的“双主体”税制结构；逐步降低间接税比重、提高直接税比重；提高税收征管水平等政策建议。

中文关键词:间接税直接税国际比较税制结构

Are China's Indirect Tax Rates Excessively High: An Explanation Supported by Government Fiscal Data from IMF

Abstract:The tax system of countries or districts in the world is categorized into six types, in accordance with government fiscal data provided by IMF In this article. And China's indirect tax rates are horizontally compared with those of other countries. It is found that China is predominantly a state of indirect taxes. Indirect tax rates are still in the controllable domain, but it is exceedingly higher than those practiced in the other parts of the world. If not properly improved, our indirect tax system will gradually diverge to a realm unknown to the world. Based on an analysis of the factors influencing the indirect tax rate level, this paper proposes some policy suggestions: that a duality structure of the tax system of indirect and direct taxes should be built; the duality structure should be in consistency with China's economic development level and conducive to the macroeconomic development goals. and macro-economy operation; our indirect tax should be reduced and direct tax also be increased gradually; and the managerial and administrative capacities of our tax officials should be improved.

keywords:Indirect tax Direct tax International comparison Tax system structure

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