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自20世纪80年代以来,国际上税制改革连续不断,税制结构亦备受关注,如何优化税制结构,使税收做到公平和效率的有机契合,如愿以偿地实现税收功能和国家政策意图,成为现期的热点问题。对不同税种的特点及不同结构模式进行研究,将有助于我们高效率地运
Since the 1980s, the reform of the tax system in the world has been continuous and the tax structure has drawn much attention. How to optimize the structure of the tax system so as to make the tax fair and efficient and achieve the tax function and the intention of the state policy in earnest? The hot issue. Studying the characteristics and different structural models of different tax types will help us to efficiently transport