| 税制结构演变的国际经验与中国展望 |
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| 引用本文：黄凤羽1，李 洁2,3.税制结构演变的国际经验与中国展望[J].财经理论与实践,2023,(5):68-75 |
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| 中文摘要:税制结构的演变受到经济因素、政府政策目标、国家和社会关系的影响和约束，具有普遍的规律性。考察世界各国税制结构的演变历程可以发现，发达国家税制结构和税种结构均比较稳定，直接税占比高但税种分散，货物与劳务税仍为最大的单一税种；发展中国家税制结构相对稳定但税种结构呈趋势性变化，个人所得税和企业所得税均稳中有升。个人所得税和社会保障缴款是国家间税制结构差异的主要来源，企业所得税负担的国际竞争面临深刻变化。当前我国已基本形成了双主体税制结构，直接税收入中所得类税收、企业主体税收占比较高。鉴于此，我国应在强化均贫富、促消费的目标下，提高个人所得税比重、完善财产税制度、加强自然人税源管理；在新经济增长模式下，对增值税进行适应性调整和税负优化。 |
| 中文关键词:税制结构 国际经验 直接税 间接税 |
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| The International Experience of the Evolution of Tax System Structure and the Prospect of China |
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| Abstract:The evolution of tax structure is affected and constrained by economic factors, government policy goals, state and social relations, and has universal regularity. By examining the evolution of tax structure in countries around the world, this paper found that both tax structure and tax type structure in developed countries are relatively stable. Direct taxes account for a high proportion, but tax types are dispersed. Goods and services tax are still the largest single type of tax. The tax structure of developing countries is relatively stable, but the tax type structure shows a trend change. Both personal income tax and corporate income tax have remained stable while rising. Personal income tax and social security contributions are the main sources of differences in tax structure between countries, and the international competition of corporate income tax burden is facing profound changes. At present, China has basically formed a two-entity tax structure, and the tax revenue of income and enterprise entities accounts for a relatively high proportion of direct tax income. We should increase the proportion of individual income tax and perfect the property tax system under the goal of strengthening the average wealth and promoting consumption. Under the new economic growth model, the value added tax should be adjusted and the tax burden optimized. |
| keywords:tax structure international experience direct tax indirect tax |
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