1994年重大税制改革以来,间接税在我国税收收入中占比一直居高不下. 间接税具有累退性和税负能够转嫁等特征,使得城乡居民中高收入消费者承担的间接税税负相对较低,而中低收入消费者承担的税负相对较高,这一结果不利于城乡居民收入分配和消费差距的收敛,不利于国民经济结构的调整和健康发展. 研究表明,通过税制结构优化调整降低间接税占比、合理调节城乡居民收入分配格局、健全社会保障体系等有力举措,促进国民经济结构和产业结构调整,提高城乡居民收入水平,形成强有力的有效需求,扭转经济增长趋缓态势,为国民经济持续发展提供长久动力.%Since the reform of major taxes in 1994,indirect taxes in China′s tax revenue have been at a high level.Tax refunding and shifting are characteristics of indirect taxes which make the indirect tax burden for ur-ban and rural high-income residents relatively low but the tax burden for low-income consumers relatively high.This result is not conducive to reducing the gap between income distribution and consumption for urban and rural residents and neither is it conducive to the adjustment and healthy development of the national eco-nomic structure.The research shows that,in order to promote the adjustment of national economic and industri-al structure,raise the income level of urban and rural residents,form a strong and effective demand,reverse the trend that economic growth has been slowing down and provide a lasting impetus for the sustainable develop-ment of the national economy,some powerful measures can be taken such as reducing the proportion of indirect tax by optimizing the tax structure,adjusting the income distribution pattern of urban and rural residents rea-sonably,improving the social security system and so on.
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