对提升直接税比重 均衡税制结构的思考

提高直接税比重是税制改革所需迫切解决的重要议题，从而实现税种配置上的大致均衡。但是，由于征管手段等原因，至今未取得实质性突破。构建直接税体系，更符合税负公平和量能纳税为原则的现代税法核心，因此逐步提高直接税比重，并扬长避短，发挥直接税和间接税的各自优势。

Thoughts on Raising the Proportion of Direct tax Equalization Tax Structure

Increase the proportion of direct tax is the tax system reform needs the important issue resolved urgently, so as to realize the conifguration of tax category of balance. However, because the administration means reasons, has not made substantial breakthroughs. Construction of the direct tax system, more in line with the tax equity and tax amount for the original modern tax law core, thus gradually increase the proportion of direct tax, and avoid weaknesses, play their respective advantages of direct and indirect taxes.