【作者】 张浩；

【导师】 王德高；

【作者基本信息】 武汉大学 ， 财政学， 2005， 硕士

【摘要】 税制结构合理与否,不仅影响到政府的财政收入状况,而且事关国民经济总量及各项重要经济比例关系的发展变化,虽然我国的税收工作取得了骄人的成绩,但是我国的税制结构仍然不尽合理,进一步完善税制结构是未来税制建设中的一项重要工作。为了实现税制结构的优化,需要从以下几方面入手:扩大增值税的范围,逐步过渡到“消费型”增值税;应逐步停止对非日常生活消费品如酒精,汽车轮胎和普通消费品如普通护肤护发品征税,而利用消费税限制一些超前的消费和不利于环保的行为;统一内外资企业所得税,调整个人所得税;适时开征社会保障税、环保税、财产税与赠予税。更多还原

【Abstract】 As we all known, whether tax system construction is reasonable and perfect or not, not only impacts the government in the revenue from tax income of the foot sum, but also directly affects the development of the whole national economy. Though we have made a rapid progress in our taxation task, our taxation structure still have some unreasonable aspects. To further perfect the taxation structure is an important job of the future tax system construction. In order to optimize the taxation structure, we should enlarge the range of the value added tax, unify the income revenue tax of the national and foreign funded enterprises, adjust the individual income tax, raise the property tax, social security tax, environmental protection tax, inheritance tax and gift tax.更多还原