Then the author pointed out the disadvantages of this unbalanced tax revenue system and the necessity of its reform from both domestic and international requirements . after investigating the evolving of tax systems in the world and the rising of income tax in developed countries , the author suggested the way to optimizing chinese tax revenue structure is to set up a two - main - body tax system with turnover tax and income tax . the conceived outline is to augment the incom e taxation , to adjust the comparative proportion between turnover tax and income tax , and hence to change the distorted tax system and set up a two - main - body one , in which turnover tax and income tax can function congenially and complementally 在分析成因、指出弊端和改革必要性后，本文通过对税制演变的规律总结和发达国家所得税上升为主体税种的过程考察，提出优化我国税种收入结构的方向是建立双主体税种结构，总体思路是在稳定流转税收入的情况下，增加所得税的规模及在税收收入中的比重，以动态的方式改善商品流转税和所得税的相对比例，改变我国税种收入结构失衡、税制功能扭曲的现状，构建一个流转税和所得税结构协调、功能互补的双主体税种结构。
Chapter hi and chapter v , according to the main two types of taxation of the securities taxation , that is , securities transaction taxation and securities income taxation , comparing with other countries " regulations from the many aspects , such as the types of tax , the methods of taxation , the scopes of taxation , the objects of taxation 第三章和第四章按证券税收中的主要两大类税，即证券流转税和证券所得税分别进行研究，对各国在税种设置、征收方式、征收范围、征收对象等方面的不同规定进行比较研究。
Since reform and opening up , with the continuous improvement of socialist market economy , the tax system with circulating tax as the main body and income tax as the subsidiary has taken shape initially in china . this tax system plays a positive role in promoting the development of chinese economy which is undergoing changes 改革开放以来，随着社会市场经济体制的改革与不断完善，我国初步建成了流转税为主体，所得税为辅的税制结构体系，这一税制结构对于转型中的中国经济发展起到了正面的推动作用。
One reason is that the manage system of local tax is improving and levying management become strengthen constantly , another reason is the local tax structure . . so this text uses models to analyze the local tax structure change exerts an influence on economic growth . . improve circulates tax share will expand economic scale , and improve tax share such as property , behavior and resource will improve produce efficiency of working 本文运用模型分析了地方税收结构变化对经济增长产生的影响，从而得出流转税份额的提高会扩大经济的总体规模，而财产、行为及资源等税份额的提高则会提高劳动的产出效率等结论。
This identification of on - line transactions of digital products may realized to a greater extent the principle of tax neutrality and tax equity , and make chinese turn over tax rules governing taxation of electronic commerce be in conformity with the prospective rules of international conciliation of turn - over taxation of electronic commerce 这样能够在更大程度上体现税收中性原则和实现课税公平，也有利于我国对电子商务课征流转税的制度与未来可能形成的电子商务流转税国际协调规则的接轨。
