作　　者： ; (朱天华）;

机构地区： 河北大学管理学院

出　　处： 《河北大学学报（哲学社会科学版）》 2014年第5期14-17,159,共4页

摘　　要： 直接税作为主体税种是国家经济社会发展进程中税收体系建设的必然趋势。它与间接税相比对收入分配和经济稳定的调节功能更强,对市场机制的作用影响更小。目前,我国的经济发展已经进入到新的转型时期,创造条件逐步提高直接税的比重,成为未来实现全面深化改革的一项重要任务。我们的目标应该是将税制建设成为充分兼顾三种功能的现代税制,而不能让税制成为阻碍市场经济顺利发展、制约收入公平分配和建设和谐社会的绊脚石。当然,税制转型也不能盲目模仿甚至照搬外国的税制模式,因为任何税制模式终将是与本国的国情相联系。在我国现有的国情下,提高直接税的比重不能一蹴而就。 Direct tax as the main tax is an inevitable trend of national economic and social development process in the tax system construction. It has powerful impact on the role of the market mechanism comparing with the indirect tax in distribution of income, economic stability and regulation. At present, China＇s economy has entered into a new period of transition, and creating conditions to gradually raise the proportion of direct taxes has become an important task for the future to achieve a comprehensive deepening reform. Our goal should be to build a fully modern tax system,taking into account the three functions, rather than make the obstacle in the smooth development of the market economy, restricting the equitable distribution of income and a harmonious society. Of course, restructuring the tax system can not blindly imitate or copy foreign tax model, because any tax model will eventually be linked with national conditions. Under China＇s current national conditions, We can not improve the proportion of direct taxes overnight.

关 键 词： 税制模式 直接税 间接税 税收功能

领　　域： [政治法律—法学]