OECD成员国税制结构比较及借鉴  

Comparison of Tax Structure in OECD Member Countries and Its Reference

作　　者：陈颂东[1] 

机构地区：[1]河南财经政法大学财政税务学院,河南郑州450002

出　　处：《湖南财政经济学院学报》2015年第6期76-83,共8页Journal of Hunan University of Finance and Economics

基　　金：河南省政府决策招标项目"河南互联网金融发展问题及对策研究"(项目编号:2015B288)

摘　　要：除智利和墨西哥外,OECD成员国均是以直接税为主体的税制结构,个人所得税占税收的比重最高,企业所得税次之,财产税最低。与之不同,我国的商品与劳务税占税收的比重最高,企业所得税次之,个人所得税和财产资源税交替位居最后。我国与OECD成员国税制结构的差异,与两者所处的经济发展阶段不同有关,也与政府对效率与公平原则的取舍有关。随着我国经济进入新常态,应重视以公平为主要功能的房产税、个人所得税建设,弱化间接税的收入功能,以适应经济增速下降和增长动力转换的新变化。Except Chile and Mexico,OECD member countries have considered direct tax as main tax. The proportion of personal income tax accounting for tax revenue is the highest,which of enterprise income tax is second,and property tax is the lowest. With the difference,the proportion of our country＇s goods and service tax accounting for tax revenue is the highest,and the enterprise income tax is second,which of personal income tax and property resource tax are alternately in the final. The tax system structure difference in our country with that of OECD member countries is related to the different economic development stage of our country and OECD member countries. It is also connected with the government ＇s choice of efficiency and fairness principle. As China＇s economy walks into the new normality,we should pay more attention to construct property tax and personal income tax whose main function is equal and to weaken indirect tax revenue whose main function is to collect fiscal revenue to adapt to lower economic growth and growth power conversion.

关 键 词：税制结构 直接税 间接税 

分 类 号：F812.4[经济管理—财政学]