The theory of tax design path is introduced , the effect that the tax structure of china has on economic growth is studied , international tax reform is compared , and some suggestions on china tax reform are offered 此外，对我国税收结构的回归分析显示，我国包括农业税的直接税与经济增长呈现负相关关系，而流转税等间接税的效应不显著，这说明我国的税制模式在一定时期内仍应当以间接税为主体。
This paper tries to have some innovations in the following aspects : ( 1 ) the main cause of our tax revenue depending mainly on turnover tax is short of innovation in system ; ( 2 ) it ' s innovation in system to impel the rising of income tax in developed counties , which is a good example for us to learn from in the optimization of our tax structure ; ( 3 ) the main function of turnover and income tax should be separated according to their characters ; ( 4 ) the reforms in turnover and income tax should be taken simultaneously , congenially and complementally , although the former will be more progressive while the later more abrupt ; ( 5 ) the essential function of tax is to raise revenue , but its fair - promoting effect is much more obvious in disbursing than in collecting 本文力求在以下几个方面有所创新： ( 1 )认为我国税种收入过度依赖流转税的主要原因是制度创新力度不够； ( 2 )认为制度创新是推动发达国家所得税从弱到强的主要原因，提出我国税种结构优化需要在制度上大胆创新； ( 3 )提出根据各个税种的特性，流转税和所得税的主要功能应有所分工； ( 4 )流转税和所得税的改革应双管齐下，以渐进的方式改革流转税，以突变的方式改革所得税，分工协作，优势互补； ( 5 )提出税收的主要功能是筹集收入，税收在征收环节在促进结果公平方面效果甚微，税收在支出环节更能有效促进结果公平。
China ' s taxation system is one of the most important parts and essential tool of the economic adjusting structure and management structure of the government . since the reform of the taxation structure in 1994 , we have initially produced the multiplayer combined taxation structure assisted by taxation division and layer division complying with market trends . the taxation income has consecutive increased to approximately 1000 billions in six years , which show the success of the reform of china ' s taxation structure 1994年税制改革以后，已初步形成了分税分级体制和市场化趋势相配套的多层次复合税制，税收收入连续六年年均增收1000亿元左右，说明我国的税制改革是成功的，但在许多方面，仍存在与经济、社会发展和市场经们加快和深化税制改革，尤其是我国的双主体税? ?流转税和所得税。
To refuse to declare when notified to do so by the taxing authorities , or declare falsely . considering the fact that in practice most conducts of crime of evading taxes take the account book as an object , the author adopts a special method of classifying taxes which , according to their different objects of taxation , divides the existing taxes into five groups : circulation tax , income tax , property tax , resource tax , conduct tax 鉴于实践中偷税犯罪大多是在帐上做手脚，以瞒天过海，偷逃税款，本部分采用了按征税对象不同将我国现行各税分为流转税、收益税、财产税、资源税、行为税五大税种的划分方法，并按税种不同、分述偷税犯罪在偷逃不同税种时使用的常见帐务处理手段。
According to different way of classification , the securities tax and its tools may be sorted to different category . the most important classification is that tax policies can be divided into securities circulation tax , securities income tax and securities property tax 根据不同的分类方法，证券市场税收政策及其工具可以作不同的分类，其中最重要的分类是，根据税基选择的不同，证券市场税收政策可以分为证券市场流转税政策、证券市场所得税政策以及证券市场财产税政策。
Under the condition that chinese current turn over tax system is not subject to a structural reform , on - line transactions of digital products should be identified not as sales of goods in the sense of value - added tax , but as the supply of services or transfer of intangible property respectively for business tax purposes according to specific transaction circumstances 在我国现行流转税体制未进行结构性的改革调整的情况下，在线交易的数据化产品提供，不宜视为增值税意义上的销售货物行为，而应该区别具体情况，分别确定为营业税意义上的提供服务或转让无形财产交易。
The main contents of all four parts are as follows : part one : theoretical analysis of the policies on the securities tax system . firstly this part briefly analyzes tax policies in securities market . then , it particularly analyzes two major tax tools : securities circulation tax ( namely stamp duty and tax on securities exchange ) and securities income tax ( tax on earnings from securities exchange and tax on earnings from securities investment ) 本文主要内容如下：第1部分证券市场税收政策分析本部分首先对整个证券市场税收政策以及证券税制进行分析，然后对两类主要的证券市场税收政策工具? ?证券流转税(主要是证券交易税)及证券所得税(主要是资本利得税和证券投资所得税)对证券市场的经济影响作一番理论分析，从而，对这两类政策工具有更深刻和更合理的认识。
Main contents : the course introduces the engenderment and development of tax agency system , the relationship between tax imposition and payment , tax administration , agency for tax registration , agency for invoice subscription , opening and examination , agency for the establishment of accounts and regulations , declaration agency and practice for turnover tax , income tax and others 主要内容：本课程主要讲述税务代理制度产生与发展的基本历程，税收征纳关系中的地位与作用，税务管理，税务登记代理，发票领购、填开与审查代理，建账建制代理，企业涉税会计核算，流转税纳税申报代理以及实务，所得税纳税申报代理以及实务，其他税种纳税申报代理以及实务，代理纳税审查方法，税务行政复议代理以及涉税文书制作代理等。
Article 39 customs duty and import intermediary tax shall be exempted on the import of machinery , equipment , parts and other materials serving as the contribution of the foreign party , and machinery , equipment , parts and other materials for production and operation requirements with fund allocated from the total amount of investment of the venture 第三十九条外国合作者作为投资进口的机器设备、零部件和其他物料以及合作企业用投资总额内的资金进口生产、经营所需的机器设备、零部件和其他物料，免征进口关税和进口环节的流转税。
At present , the revenue from tax in china depends greatly on turnover tax , which has distorted seriously the allocation of recourses and hampered the fulfillment of the tax ' s adjusting function to macro economy . based on this present condition , this paper analyzed its causes from following aspects as tax revenue system , contradiction between fiscal revenue and expense , and economic growth level 针对我国税种收入过度依赖流转税的现状，本文从税收制度、财政收支矛盾、经济体制和经济发展水平等方面分析其成因，指出税种收入结构严重失衡的弊端，并从国际国内两方面分析我国改变税种结构失衡现状的必要性。
