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shui zhi gai ge ying yi zhi jie shui wei zhu ti
Author(s): 
Pages: 24-25
Year: Issue:  4
Journal: Reporter's Notes

Keyword:  税制改革企业所得税个人所得税消费税纳税人增值税营业税中国;
Abstract: 中国税制的最大问题是,间接税比例过大,这导致“收入越低税负越重”的逆向调节。中国目前有增值税、消费税、营业税、企业所得税、个人所得税等15大税类,不管是什么税,最后都由居民承担,人活着就要消费,有消费就要纳税,人一生下来就是纳税人。
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