论我国双主体税制模式的构建

摘要

since the reform of the tax system, our tax system construction is gradually showing a direct tax and indirect tax pay equal attention to "double subject" mode transition of the basic orientation. In fact, the structure of the tax system of our country is long-term "single body" model, resulting in the whole tax system powerful function of regulating function of income, lack of. In order to complete the "Twelfth Five Year Plan" construction plan, smoothly into the "1035" construction period, must deepen the reform of the tax system, improve the proportion of direct tax, indirect tax to reduce the proportion of the construction, main double taxation system.%分税制改革以来，我国税制建设逐步呈现出向直接税和间接税并重的双主体模式过渡的基本取向。实际上，我国税制结构长期是单主体模式，导致整个税制体系收入功能强大，调节功能欠缺。为了完成“十二五”建设规划，顺利踏入“十三五”建设时期，必须深化税制改革，提升直接税比重，降低间接税比重，切实构建双主体税制体系。