直接税调节功能显然是被高估了,因其被累进税制所带来的一系列效应所架空,但直接税有利于推动社会的法治文明转型,故提高直接税比重仍极为必要。而直接税比重的提高既可通过降低间接税比重的方式得以间接达成,也可经由税制改革、降低最高边际税率、扩大税基的方式得到直接实现,但从本质上而言,直接税比重的提高,尚需经济总体规模以及人均收入水平的提高。 The direct tax adjustment function is apparently overestimated due to a series of effects brought by the progressive tax system. However, the direct tax is conducive to promoting the civilized transition of the rule of law in society. Therefore, it is still imperative to raise the direct tax burden. However, the increase of the proportion of direct taxes can be indirectly achieved through the reduction of the proportion of indirect taxes. The direct tax reform can also be achieved through tax reform, lowering the top marginal tax rate and expanding the tax base. In essence, however, Need the overall size of the economy and the per capita income level to rise.