1994年税制改革后，我国以增值税和所得税为主体的“双主体”税制结构逐步合理完善，但仍然存在一些缺陷，主要表现在：流转税比重偏大，所得税比重过小；在流转税类中，增值税比重过大，消费税比重较小；在所得税类中，个人所得税比重过小，所得税主要依赖于企业所得税；社会 After the tax system reform in 1994, the tax structure of “dual subject” mainly based on value added tax and income tax in our country is gradually and reasonably perfect. However, there are still some shortcomings. The main features are as follows: the proportion of turnover tax is too large and the proportion of income tax is too small; , The proportion of value added tax is too large, the proportion of consumption tax is relatively small; in the income tax category, the proportion of personal income tax is too small, income tax mainly depends on the corporate income tax; society