关键词: 税制结构,经济需求结构,直接税,间接税

Abstract: The existing problem of structural imbalance in China’s tax system is intensifying the imbalance situation of China’s economic demand structure. On one hand, the structure of tax system with indirect tax as the main body and the irrational direct tax categories have further twisted the investment and consumption structure; on the other hand, the unreasonable tax burden of income tax on firms and the lagging behind of local tax system construction have also intensified the distortion of the investment structure. In the context of perfecting the macroeconomic regulation and control system and improving the tax system stressed by the Party’s Third Plenary Session of the Eighteenth Central Committee, it is absolutely necessary to improve the optimization of the structure of China’s tax system with the goal of achieving a coordinated development in the economic demand structure, so as to deepen China’s economic system reform. Hence, we should begin with coordinating the structure of direct tax and indirect tax, lay emphasis on the structure optimization of the tax system by raising the household consumption proportion, establishing the dominant role of enterprise investment, and suppressing the investment impulsion of local governments, deepen the reform of all kinds of tax categories, and perfect the system of local taxes, so as to push forward the transformation of China’s economic growth pattern and promote the coordinated development of the economic demand structure.

Key words: tax system structure; economic demand structure; direct tax; indirect tax