税制结构是指税收体系由哪几个税种组成及不同税种的地位和相互关系。真正代表税制结构特点的是各个税种的主辅关系,各个税种构成的相互协调、相互补充的税收体系。税制结构的完善与否,直接关系着国家财政收入的取得,进而影响着整个国民经济的发展。本文从工商税收各税种的构成 Tax structure refers to the tax system which several tax types and the status of different taxes and interrelationships. The real representative of the tax structure is the relationship between the main tax and the primary and secondary taxes, the tax structure of each coordinated and mutually complementary tax system. Whether the tax structure is perfected or not is directly related to the acquisition of state revenue, which in turn affects the development of the entire national economy. This article from the industrial and commercial tax types of taxes