目前,世界各国所采用的税种达100多种,但重要的只有六种:个人所得税、公司所得税、消费税、财产税、增值税、社会保险税。了解这六个主要税种的发展前景,对我国税制建设是很有参考价值的。一、个人所得税在二十世纪里,特别是在第二次世界大战后,大多数工业化国家,随着个人收入水平的不断提高,个人所得税占其税收收入的比重已逐步上升到主导地位,成为一个大税种。然而,在八十年代的十年里,无论是公众还是政策制订者,对个人所得税在未来是否还在税收收入中占主导地位表示了怀疑,在许多进行了税制改革的国家里(如美国和加拿大),已降低了 At present, there are over 100 kinds of taxes adopted in all countries in the world, but there are only six important ones: personal income tax, corporate income tax, consumption tax, property tax, value-added tax and social security tax. Understanding the development prospects of the six major types of taxes is of great value to our taxation system. I. Personal Income Tax In the twentieth century, especially after the Second World War, with the continuous improvement of individual income levels, the proportion of personal income tax in its tax revenue has gradually risen to the leading position in most industrialized countries and become A big tax However, in the 1980s, both the public and the policymakers questioned whether personal income tax would still dominate the tax revenue in the future. In many tax reform countries (such as the United States and the United States Canada), has been lowered