税制结构基础理论研究

发布时间：2018-04-15 11:22

本文选题：税制结构 + 税制结构类型　；参考：《税务研究》2015年01期

【摘要】：税制结构是税收制度中各税种的关系,包括税种组合方式与税种相对地位两项内容,分一级税制结构、二级税制结构等多个层级。以直接税与间接税的关系表示税制结构,无法将全部税种划分为直接税与间接税,也不利于分析税制结构的经济增长效应与收入分配效应;以OECD与IMF税种分类中各税种的关系表示税制结构,存在着税种分类与税种组合方式不一致的问题。根据税种组合法则,应当以多层次矛盾性税种的关系表示税制结构。从时序角度看,在税种组合方式方面,税制结构经历了传统税制结构到现代税制结构的转轨性变化。传统税制结构按照经济部门设置税种,在农村征收农牧业税,在城市征收工商业税;现代税制结构按照经济流程设置税种,对要素所得征收所得税,对商品销售征收商品税。农牧业税与工商业税的关系与所得税与商品税的关系不同时表现为直接税与间接税的关系,由农牧业税与工商业税转换为所得税与商品税不表现为直接税与间接税相对地位的变化。从横截面角度看,现阶段现代税制结构的差异主要表现为所得税与商品税相对地位的差异。以所得税与商品税的相对地位为标准,将现代税制结构划分为所得税为主、商品税为主、所得税与商品税并重三种类型,无法准确表现现阶段现代税制结构的差异。根据现阶段所得税与商品税比值与比重差的分布状态,应当将税制结构划分为所得税超大、商品税超大、所得税与商品税主次搭配、商品税与所得税主次搭配、所得税与商品税或商品税与所得税并重五种类型,各类税制结构中所得税与商品税或商品税与所得税比值的标志值分别为3、2和1。
[Abstract]:The structure of tax system is the relation of each kind of tax in the tax system, including two contents of the combination mode of tax and the relative status of tax, which are divided into one level tax system structure, two level tax system structure and so on.The relationship between direct tax and indirect tax can not be divided into direct tax and indirect tax, and it is also unfavorable to analyze the economic growth effect and income distribution effect of tax system structure.The structure of tax system is expressed by the relationship between OECD and IMF tax classification, and there is a problem that the classification of tax type is inconsistent with the combination of tax categories.According to the law of tax combination, the structure of tax system should be represented by the relationship of multi-level and contradictory tax.From the point of view of time series, the structure of tax system has undergone the transition from the traditional structure to the modern one.The traditional tax system structure sets up taxes according to economic departments, collects agricultural and animal husbandry taxes in rural areas and industrial and commercial taxes in cities; the modern tax system structure sets taxes according to economic processes, levies income tax on factor income, and collects commodity tax on commodity sales.The relationship between agricultural and animal husbandry tax and industrial and commercial tax and income tax and commodity tax is not the same as the relationship between direct tax and indirect tax.The change from agriculture and animal husbandry tax and industrial and commercial tax to income tax and commodity tax is not the change of relative status of direct tax and indirect tax.From the cross-sectional point of view, the differences in the structure of the modern tax system are mainly reflected in the differences in the relative status of income tax and commodity tax.According to the relative status of income tax and commodity tax, the structure of modern tax system can be divided into three types: income tax, commodity tax, income tax and commodity tax.According to the distribution state of the ratio and proportion difference between income tax and commodity tax at the present stage, the tax system structure should be divided into income tax oversize, commodity tax super-large, income tax and commodity tax primary and secondary collocation, commodity tax and income tax primary and secondary collocation.There are five types of income tax and commodity tax or commodity tax and income tax. The marked values of the ratio of income tax and commodity tax or commodity tax to income tax are 3 / 2 and 1 respectively.
【作者单位】：东北财经大学;
【分类号】：F812.42

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