| The tax structure in developed countries has generally experienced the similar evolution with the different stages of economic development. The main resource of tax revenue has changed from original direct tax, indirect tax to modern direct tax. At present, the tax structure in developed countries is given priority to direct taxes and the second place to indirect taxes. Furthermore, direct tax is mainly for the income tax and indirect tax is mainly for the turnover tax. While, at the level of tax categories, it exists significant differences among the developed countries. Based on the differences, the tax structure in developed countries could be divided into two types:one relies on the personal income tax and the other one relies on the social security tax. Although both of them come from personal or corporate incomes, the effects on economic growth and the role in income distribution system are quite different. Concluded, the tax structure still exist distinctions between countries at the similar economic level. This article focuses on the distinction and analysis the reasons under the phenomenon, in order to explore the general rule of tax structure formation. The rule would be helpful for tax structure reform in China and lead to the more reasonable collocation of main tax categories and the assistant tax categories.Through a comprehensive comparison of France and the United States, the article expects to find out the main factors which give critical effects on the formation of tax structure. Then based on the national conditions, it intends to propose available suggestions and exact path for China tax structure reform.This article is divided into four parts. Chapterl is introduction which introduces the concepts of tax structure, background of study, research design and methods, the place of innovation and shortcoming. Chapter2describes the current situation and characteristics of tax structure in France and the United States. At first, the article combs the historical traces of tax structure in the two countries, and then describes the tax structure from three different levels with abundant data. Based on the information, the article analysis the similarities and differences between them. Chapter3focus on the study of reasons which effects the tax structure formation. It uses economic factor to explain the common places and cultural and political factors to explain the otherness. The last chapter makes a summary of the enlightenment on the tax structure in two countries. According to the problems existing in the current tax structure in China, the article puts forward the corresponding recommendations. |
