摘要
各税种技术特点的分析是税种结构优化、主体税种选择的基础。个人所得税能完成政府的公平目标，但要求条件比较高；消费税对环境条件要求不太高，且适合完成政府的效率目标，但不利于专业化分工的发展；增值税则能在保证效率目标的同时，满足政府对收入的要求，应是我国主体税种的最佳选择。
The analysis Of the various technical characteristics is the key to analyse the structural majorization of tax categories and the choice of subject categories of taxes.The individual income tax is needed to perfect the fair goal of the government, but the requirement is hard to match. The consumption tax is not difficult for the surrounding condi- tions, and it is suitable to complete the efficient goal of the govemment but it is disadvantageous to the development of the specification of work. Added-value tax should be the best subject categories of taxes to choose because it can sati- sfy the requirement of the govemment on income.
出处
《税务与经济》
北大核心
2001年第6期20-22,共3页
Taxation and Economy
基金
国家社科基金项目<关于我国税种结构优化问题研究>(98BJY056)之阶段性成果。
