我国税制结构优化的目标模式和实现途径  

A Study on the Target Pattern and Realization Approach on the Optimization of Tax Structure in China

作　　者：胡怡建[1] 徐曙娜[1] 

机构地区：[1]上海财经大学公共政策与治理研究院

出　　处：《税务研究》2014年第7期11-16,共6页

基　　金：胡怡建主持的国家自然科学基金项目<我国结构性减税制度变革;效应分析和风险控制研究>(项目批准号:71373151)的阶段性研究成果

摘　　要：我国现行以企业缴纳间接税为主体的税制结构,既有保障财政收入、征管简易可行、征收成本较低、征管效率较高、反激励效应较少等优势,也存在不公平、不合理、价格扭曲、逆向调节等制度性缺陷,需要通过税制改革来提高直接税比重,优化税制结构。The indirect taxation paid by the enterprises is a main body category of taxes in China now.This structure of tax system has got some advantages,such as guaranteed fiscal revenue,simple and practicable collection administration,lower collection cost,higher collection efficiency and less reverse incentive effect.But the structure of tax system has got some institutional defects,such as unfairness,irrationality,price system distortion,reversal tax adjustment and so on.Therefore,the structure of tax system should be optimized by increasing the direct taxation through tax reform.

关 键 词：税制结构优化 目标模式 实现途径 

分 类 号：F812.42[经济管理—财政学]