| 改革开放以来我国税制结构的演进特征及趋向 |
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| 引用本文： | 朱智强,王立辉.改革开放以来我国税制结构的演进特征及趋向[J].山东工商学院学报,2008,22(5). |
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| 作者姓名： | 朱智强 王立辉 |
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| 作者单位： | 山东工商学院经济学院,山东,烟台,264005 |
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| 摘 要： | 改革开放30年来,我国已逐渐形成以增值税为代表的流转税类为第一主体税种,以企业所得税为代表的所得税类为第二主体税种的"双主体"税制结构。从税收全球化的角度来看,我国税制结构的演化势必会遵循发达国家的演进路径,即,所得税取代流转税成为我国第一大税类,最终进入以所得税为主体的时代。
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| 关 键 词： | 增值税 企业所得税 税制结构 流转税 |
The Evolution Characteristics and the Trends of Tax Structure in China since Reform and Opening up |
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| ZHU Zhi-qiang,WANG Li-hui.The Evolution Characteristics and the Trends of Tax Structure in China since Reform and Opening up[J].Journal of Shandong Institute of Business and Technology,2008,22(5). |
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| Authors: | ZHU Zhi-qiang WANG Li-hui |
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| Institution: | ZHU Zhi-qiang,WANG Li-hui(College of Economics,Sh,ong Institute of Business , Technology,Yantai 264005,China) |
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| Abstract: | The reform and opening up policy has been carried out for 30 years,Our country has gradually formed the double main body tax system structure,which takes the transaction tax as the first main body categories of taxes,takes income tax as second main body categories of taxes.Seeing from the perspectives of the tax revenue globalization,the tax system structure evolution of China will follow the evolution way of the developed country inevitably,namely,the income tax substitution transaction tax will become our... |
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| Keywords: | increment duty enterprise income tax tax system structure transaction tax |
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