This paper tries to have some innovations in the following aspects : ( 1 ) the main cause of our tax revenue depending mainly on turnover tax is short of innovation in system ; ( 2 ) it ' s innovation in system to impel the rising of income tax in developed counties , which is a good example for us to learn from in the optimization of our tax structure ; ( 3 ) the main function of turnover and income tax should be separated according to their characters ; ( 4 ) the reforms in turnover and income tax should be taken simultaneously , congenially and complementally , although the former will be more progressive while the later more abrupt ; ( 5 ) the essential function of tax is to raise revenue , but its fair - promoting effect is much more obvious in disbursing than in collecting 本文力求在以下几个方面有所创新： ( 1 )认为我国税种收入过度依赖流转税的主要原因是制度创新力度不够； ( 2 )认为制度创新是推动发达国家所得税从弱到强的主要原因，提出我国税种结构优化需要在制度上大胆创新； ( 3 )提出根据各个税种的特性，流转税和所得税的主要功能应有所分工； ( 4 )流转税和所得税的改革应双管齐下，以渐进的方式改革流转税，以突变的方式改革所得税，分工协作，优势互补； ( 5 )提出税收的主要功能是筹集收入，税收在征收环节在促进结果公平方面效果甚微，税收在支出环节更能有效促进结果公平。
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Then the author pointed out the disadvantages of this unbalanced tax revenue system and the necessity of its reform from both domestic and international requirements . after investigating the evolving of tax systems in the world and the rising of income tax in developed countries , the author suggested the way to optimizing chinese tax revenue structure is to set up a two - main - body tax system with turnover tax and income tax . the conceived outline is to augment the incom e taxation , to adjust the comparative proportion between turnover tax and income tax , and hence to change the distorted tax system and set up a two - main - body one , in which turnover tax and income tax can function congenially and complementally 在分析成因、指出弊端和改革必要性后，本文通过对税制演变的规律总结和发达国家所得税上升为主体税种的过程考察，提出优化我国税种收入结构的方向是建立双主体税种结构，总体思路是在稳定流转税收入的情况下，增加所得税的规模及在税收收入中的比重，以动态的方式改善商品流转税和所得税的相对比例，改变我国税种收入结构失衡、税制功能扭曲的现状，构建一个流转税和所得税结构协调、功能互补的双主体税种结构。
