中文摘要：

本文从国民收入循环出发构建税制结构的基础理论,主要结论为：第一,国民收入循环分为生产、再分配、使用和积累四个环节,税制结构也相应分为生产税、所得税、消费税和财产税四大类。第二,越接近国民收入循环的下游环节,税收显著性越强,税收转嫁越难,企业税收负担越轻,税收的受益性特征越明显;在国民收入循环的再分配环节和积累环节征税,有利于调节居民收入和财富分配。第三,税收越接近国民收入循环的下游环节,经济效率越是递增,征管效率越是递减。第四,我国税制结构存在问题是,税收以生产税为主,导致的结果是税收主要由企业承担,不利于调节分配和促进经济增长。我国税制结构的调整方向是：征税环节由生产环节逐步下移到再分配、使用和积累环节。

英文摘要：

This paper tries to construct the theory of taxation structure according to the cycle of the national income. The paper concludes as follows： First, the cycle of national income includes four aspects such as production, redistribution, use and accumulation, so that the tax structure is correspondingly divided into production tax, income tax, consumption tax and property tax. Secondly, the closer the tax collection to the downstream link of national income cycle, the more significant the tax salience is, the more difficult tax shifting is, the lighter the corporate tax burden is and the more obvious the characteristics of the tax benefit are. Taxation in the accumulation or redistribution link of the national income cycle is conducive to regulating the residents＇ income and wealth distribution. Thirdly, the closer the tax collection to the downstream link of the national income cycle, the more increasing the economic efficiency is and the more decreasing the tax collection efficiency is. Fourthly, the problem of taxation structure in China is that the tax is mainly based on the production tax, resulting in the tax mainly borne by the enterprises, which is not conducive to the redistribution of income and promotion of economic growth. The adjustment direction of taxation structure in the country is that the tax collection link should be gradually shifted from production to redistribution, use and accumulation.