4000 Taxes on property?4100 Recurrent taxes on immovable property?4200 Recurrent taxes wealth?4300 Estate, inheritance and gift taxes?4400 Taxes on financial and capital transactions?4500 Other non-recurrent taxes on property?4600 Other recurrent taxes on property?5000 Taxes on goods and services?5100 Taxes on production, sale, transfer, leasing and delivery of goods and rendering of services?5200 Taxes on use of goods or on permission to use goods or perform activities?6000 Other taxesР税制结构模式的分类Р以所得税为主体的税制结构?个人所得税、公司所得税和社会保障税普遍征收并占主导地位?所得税占全部税收收入的主要部分?以商品税为主体的税制结构:两类?以全额商品税(全额流转税)为主体的税制结构?周转税对多阶段多环节进行普遍全额征收?乌干达,哥斯达黎加?增值税为主体的税制结构РComparison of Taxation SystemsР所得税为主体?稳定可靠的财政收入:直接税,不易转嫁/ 税源稳定?更能实现公平:累进税率,纳税扣除,抵免和再分配?促进宏观经济稳定:Automatic Stabilizer?商品税为主体?税基宽,征税成本低?实现效率?全额商品税:重复征税?哪些国家属于哪种模式?
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