浅谈我国税制结构的完善

九四税制为我国经济发展和国家财力的壮大作出了重要贡献 ,但随着形势的变化 ,其弊端也日益突出 ,主要表现为地方税种发展滞后 ;增值税是“生产型”而非国际上通行的“消费型”;企业所得税税率过高 ;个人所得税未充分发挥“自动稳定器”的作用。在加入 WTO的新形势下 ,应借鉴国际经验完善我国税制结构 ,其具体措施主要是加强地方税制建设 ;将“生产型”增值税完全转行为“消费型”增值税 ;统一内外所得税 ,实行国民待遇原则 ;简化个人所得税 ;推动税费改革 ,开征新税种。

The Perfection of Our Country's Structure of Tax System

Tax system of 1994 has made great contributions to our country's economic development and expanded the financial resources. But along with the changing of situation, many abuses have emerged. For example, the local categories of taxes lagged behind; Appreciation tax is of "production", pattern not of the international prevailing "consumption"pattern; Rate of corporate income tax is high; Individual income tax does not fully play the role of "automatic stabilizer". Under the new situation of entering WTO, we must perfect our country's structure of tax system. Main measures are as followings: Strengthen the construction of local tax system; Transform "production" appreciation tax into "consumption" appreciation tax; Push forward tax-fee reform and collect new categories of tax.