新一轮税制改革的总体趋势是减税,以此为发展营造一个好的宏观税负环境已上报国务院的涉及1500亿元的增值税转型方案,如无意外将于2009年1月1日实施,这是继两税合并后,我国税制改革的又一重要举措。从税制结构看,中国的税收是以增值税为主的结构。增值税是一种流转税,也就是在生产和流通环节征税,这跟在最终产品环节征收的消费税和在工资等方面征收的个人所得税不同,前者是一种间接税,后者是一种直接税。就全国而言,间接税的收入在税收总额中所占的比重过大,超 The overall trend of the new round of tax reform is to cut taxes so as to create a good macro tax for development. The environment has been reported to the State Council for a value-added tax reform involving 150 billion yuan. If there is no accident, it will be implemented on January 1, 2009 This is another important measure of the tax reform in our country after the merger of the two taxes. From the perspective of tax structure, China’s tax revenue is based on value-added tax structure. Value-added tax is a turnover tax, that is, taxes on production and circulation, unlike the consumption tax levied on the final product and the personal income tax levied on wages, etc. The former is an indirect tax and the latter is a direct tax . As far as the country is concerned, the share of indirect tax revenue in the total tax revenue is too large