| 中国直接税与间接税比重变化趋势研究 |
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| 引用本文： | 刘佐.中国直接税与间接税比重变化趋势研究[J].财贸经济,2010(7). |
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| 作者姓名： | 刘佐 |
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| 作者单位： | 国家税务总局税收科学研究所,100038 |
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| 摘 要： | 直接税与间接税的比重,是税制结构研究的主要问题之一。本文通过对相关资料的整理和分析,概要描述了中国若干重要历史时期特别是新中国成立60年来历次重大税制改革以后直接税与间接税比重变化的轨迹,并探讨了上述比重变化的趋势和进一步合理调整上述比重的途径。
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| 关 键 词： | 税制改革 直接税 间接税 税收管理 |
Study on Proportions Between Direct Taxes and Indirect Taxes in China |
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| LIU Zuo.Study on Proportions Between Direct Taxes and Indirect Taxes in China[J].Finance & Trade Economics,2010(7). |
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| Authors: | LIU Zuo |
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| Institution: | LIU Zuo (Taxation Science Research Institute,State Administration of Taxation,100038) |
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| Abstract: | The proportion between direct taxes and indirect taxes is one of the key issues of taxation structure. This paper outlines the track of the proportions during important historical periods of China,especially after every important taxation reform since 1949. The paper summarizes the trend of the proportions and puts forward approaches for further appropriate adjustment. |
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| Keywords: | Taxation Reform Direct Tax Indirect Tax Taxation Administration |
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